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Croatia vs Sierra Leone: tax rates compared
Between the two, Croatia's income tax rate (33%) tops Sierra Leone's (30%) by 3pp. The 200-country average is 28%: both sit above it. Croatia's figure is dated 2025-12-30 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | HR | SL | Difference |
|---|---|---|---|
| Income Tax | 33% | 30% | HR +3 pp |
| Corporate Tax | 18% | 25% | SL +7 pp |
| VAT | 25% | 15% | HR +10 pp |
| Capital Gains Tax | 0% | 25% | SL +25 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Croatia | 33% | Source: PWC Worldwide Tax Summaries — Croatia (Individual, Taxes on personal income) · as of 2025-12-30 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | +3 pp | Croatia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Croatia | 18% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Sierra Leone | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −7 pp | Sierra Leone higher |
Between the two, Sierra Leone's corporate tax rate (25%) tops Croatia's (18%) by 7pp. The 201-country average is 22.6%: Croatia sits below it, Sierra Leone sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Croatia | 25% | Source: PWC Worldwide Tax Summaries — Croatia (Corporate, Other taxes) · as of 2025-12-30 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +10 pp | Croatia higher |
Between the two, Croatia's VAT rate (25%) tops Sierra Leone's (15%) by 10pp. The 181-country average is 15%: Croatia sits above it, Sierra Leone matches the world average. Croatia's figure is dated 2025-12-30 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Croatia | 0% | Source: PWC Worldwide Tax Summaries — Croatia (Individual, Income determination) · as of 2025-12-30 |
| Sierra Leone | 25% | Source: National Revenue Authority, Sierra Leone — Finance Act 2021 (Section 13, amending Income Tax Act 2000 Section 57(1)) · as of 2021-01-01 |
| Difference | −25 pp | Sierra Leone higher |
Between the two, Sierra Leone's capital gains tax rate (25%) tops Croatia's (0%) by 25pp. The 175-country average is 10.3%: Croatia sits below it, Sierra Leone sits above it. Croatia's figure is dated 2025-12-30 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Croatia | 0% | Source: PWC Worldwide Tax Summaries — Croatia (Individual, Other taxes) · as of 2025-12-30 |
| Sierra Leone | 0% | Source: Sierra Leone National Revenue Authority — Tax Laws & Regulations (official index) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Croatia and Sierra Leone both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Croatia's figure is dated 2025-12-30 and Sierra Leone's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.