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Denmark vs Sierra Leone: tax rates compared
Denmark's income tax rate is 25.9pp higher than Sierra Leone's (55.9% vs 30%). The 200-country average is 28%: both sit above it. Denmark'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 | DK | SL | Difference |
|---|---|---|---|
| Income Tax | 55.9% | 30% | DK +25.9 pplargest gap |
| Corporate Tax | 22% | 25% | SL +3 pp |
| VAT | 25% | 15% | DK +10 pp |
| Capital Gains Tax | 42% | 25% | DK +17 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Denmark | 55.9% | 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 | +25.9 pp | Denmark higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Denmark | 22% | 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 | −3 pp | Sierra Leone higher |
Sierra Leone's corporate tax rate is 3pp higher than Denmark's (25% vs 22%). The 201-country average is 22.6%: Denmark sits below it, Sierra Leone sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Denmark | 25% | Source: PWC Worldwide Tax Summaries — Denmark (Corporate, Other taxes) · as of 2026-02-25 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +10 pp | Denmark higher |
Denmark's VAT rate is 10pp higher than Sierra Leone's (25% vs 15%). The 181-country average is 15%: Denmark sits above it, Sierra Leone matches the world average. Denmark's figure is dated 2026-02-25 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Denmark | 42% | Source: PwC Worldwide Tax Summaries — Denmark, Individual - Taxes on personal income · as of 2026-06-25 |
| 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 | +17 pp | Denmark higher |
Denmark's capital gains tax rate is 17pp higher than Sierra Leone's (42% vs 25%). The 175-country average is 10.3%: both sit above it. Denmark's figure is dated 2026-06-25 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Denmark | 0% | Source: PWC Worldwide Tax Summaries — Denmark (Individual, Other taxes) · as of 2026-06-25 |
| 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 |
Denmark'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.