FR · EuropeSL · Africa
France vs Sierra Leone: tax rates compared
France has an income tax rate of 55.4%, 25.4pp above Sierra Leone's 30%. The 200-country average is 28%: both sit above it. France'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 | FR | SL | Difference |
|---|---|---|---|
| Income Tax | 55.4% | 30% | FR +25.4 pplargest gap |
| Corporate Tax | 36.1% | 25% | FR +11.1 pp |
| VAT | 20% | 15% | FR +5 pp |
| Capital Gains Tax | 31.4% | 25% | FR +6.4 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| France | 55.4% | 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 | +25.4 pp | France higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| France | 36.1% | 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 | +11.1 pp | France higher |
France has a corporate tax rate of 36.1%, 11.1pp above Sierra Leone's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| France | 20% | Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +5 pp | France higher |
France has a VAT rate of 20%, 5pp above Sierra Leone's 15%. The 181-country average is 15%: France sits above it, Sierra Leone matches the world average. France's figure is dated 2026-04-24 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| France | 31.4% | Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01 |
| 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 | +6.4 pp | France higher |
France has a capital gains tax rate of 31.4%, 6.4pp above Sierra Leone's 25%. The 175-country average is 10.3%: both sit above it. France's figure is dated 2025-01-01 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| France | 0% | Source: Service-Public.fr — Impôt sur la fortune immobilière (IFI) · as of 2025-01-01 |
| 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 |
France and Sierra Leone share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. France's figure is dated 2025-01-01 and Sierra Leone's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.