DE · EuropeSL · Africa
Germany vs Sierra Leone: tax rates compared
Germany has an income tax rate of 47.5%, 17.5pp above Sierra Leone's 30%. The 200-country average is 28%: both sit above it. Germany'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 | DE | SL | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 30% | DE +17.5 pplargest gap |
| Corporate Tax | 30.1% | 25% | DE +5.1 pp |
| VAT | 19% | 15% | DE +4 pp |
| Capital Gains Tax | 25% | 25% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 47.5% | 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 | +17.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | 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 | +5.1 pp | Germany higher |
Germany has a corporate tax rate of 30.1%, 5.1pp above Sierra Leone's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +4 pp | Germany higher |
Germany has a VAT rate of 19%, 4pp above Sierra Leone's 15%. The 181-country average is 15%: Germany sits above it, Sierra Leone matches the world average. Germany's figure is dated 2026-06-30 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| 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 | 0 pp | displayed rates match |
Germany and Sierra Leone share the same capital gains tax rate: 25%. The 175-country average is 10.3%: both sit above it. Germany's figure is dated 2026-06-30 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| 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 |
Germany 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.