TaxGlass

DJ · AfricaSL · Africa

Djibouti vs Sierra Leone: tax rates compared

There's no gap here — Djibouti and Sierra Leone both post an income tax rate of 30%. The 200-country average is 28%: both sit above it. Djibouti's figure is dated 2011-01-01 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.

Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income30%Corporate25%VAT7%15%
three shared taxes, side by side
Tax DJ SLDifference
Income Tax30%30%match
Corporate Tax25%25%match
VAT7%15%SL +8 pplargest gap

Income Tax

Income Tax, side by side
CountryRateSource
Djibouti30%Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 (Article 15) · as of 2011-01-01
Sierra Leone30%Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01
Difference0 ppdisplayed rates match

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Djibouti25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Sierra Leone25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference0 ppdisplayed rates match

There's no gap here — Djibouti and Sierra Leone both post a corporate tax rate of 25%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Djibouti7%Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 · as of 2011-01-01
Sierra Leone15%Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01
Difference−8 ppSierra Leone higher

Between the two, Sierra Leone's VAT rate (15%) tops Djibouti's (7%) by 8pp. The 181-country average is 15%: Djibouti sits below it, Sierra Leone matches the world average. Djibouti's figure is dated 2011-01-01 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.

Not covered for both countries yet: Capital Gains Tax, Crypto Tax, Wealth Tax.