FI · EuropeSL · Africa
Finland vs Sierra Leone: tax rates compared
Finland has an income tax rate of 51.8%, 21.8pp above Sierra Leone's 30%. The 200-country average is 28%: both sit above it. Finland'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 | FI | SL | Difference |
|---|---|---|---|
| Income Tax | 51.8% | 30% | FI +21.8 pplargest gap |
| Corporate Tax | 20% | 25% | SL +5 pp |
| VAT | 25.5% | 15% | FI +10.5 pp |
| Capital Gains Tax | 34% | 25% | FI +9 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Finland | 51.8% | 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 | +21.8 pp | Finland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Finland | 20% | 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 | −5 pp | Sierra Leone higher |
Sierra Leone has a corporate tax rate of 25%, 5pp above Finland's 20%. The 201-country average is 22.6%: Finland sits below it, Sierra Leone sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Finland | 25.5% | Source: Finnish Tax Administration (Vero) — Rates of VAT · as of 2026-01-01 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +10.5 pp | Finland higher |
Finland has a VAT rate of 25.5%, 10.5pp above Sierra Leone's 15%. The 181-country average is 15%: Finland sits above it, Sierra Leone matches the world average. Finland's figure is dated 2026-01-01 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Finland | 34% | Source: PwC Worldwide Tax Summaries — Finland, Individual - Income determination · as of 2026-06-24 |
| 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 | +9 pp | Finland higher |
Finland has a capital gains tax rate of 34%, 9pp above Sierra Leone's 25%. The 175-country average is 10.3%: both sit above it. Finland's figure is dated 2026-06-24 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Finland | 0% | Source: PWC Worldwide Tax Summaries — Finland (Individual, Other taxes) · as of 2026-06-24 |
| 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 |
Finland and Sierra Leone share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.