CZ · EuropeSL · Africa
Czechia vs Sierra Leone: tax rates compared
Sierra Leone's income tax rate is 7pp higher than Czechia's (30% vs 23%). The 200-country average is 28%: Czechia sits below it, Sierra Leone sits above it. Czechia's figure is dated 2025-01-01 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 | CZ | SL | Difference |
|---|---|---|---|
| Income Tax | 23% | 30% | SL +7 pp |
| Corporate Tax | 21% | 25% | SL +4 pp |
| VAT | 21% | 15% | CZ +6 pp |
| Capital Gains Tax | 0% | 25% | SL +25 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Czechia | 23% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | −7 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Czechia | 21% | 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 | −4 pp | Sierra Leone higher |
Sierra Leone's corporate tax rate is 4pp higher than Czechia's (25% vs 21%). The 201-country average is 22.6%: Czechia sits below it, Sierra Leone sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Czechia | 21% | Source: PWC Worldwide Tax Summaries — Czech Republic (Corporate, Other taxes) · as of 2026-01-07 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +6 pp | Czechia higher |
Czechia's VAT rate is 6pp higher than Sierra Leone's (21% vs 15%). The 181-country average is 15%: Czechia sits above it, Sierra Leone matches the world average. Czechia's figure is dated 2026-01-07 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Czechia | 0% | Source: PWC Worldwide Tax Summaries — Czech Republic (Individual, Income determination) · as of 2026-01-07 |
| 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 |
Sierra Leone's capital gains tax rate is 25pp higher than Czechia's (25% vs 0%). The 175-country average is 10.3%: Czechia sits below it, Sierra Leone sits above it. Czechia's figure is dated 2026-01-07 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Czechia | 0% | Source: PWC Worldwide Tax Summaries — Czech Republic (Individual, Other taxes) · as of 2026-01-07 |
| 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 |
Czechia's wealth tax rate is identical to Sierra Leone's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.