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Indonesia vs Sierra Leone: tax rates compared
Indonesia's income tax rate is 5pp higher than Sierra Leone's (35% vs 30%). The 200-country average is 28%: both sit above it. Indonesia's figure is dated 2026-06-11 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 | ID | SL | Difference |
|---|---|---|---|
| Income Tax | 35% | 30% | ID +5 pp |
| Corporate Tax | 22% | 25% | SL +3 pp |
| VAT | 12% | 15% | SL +3 pp |
| Capital Gains Tax | 0.1% | 25% | SL +24.9 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 35% | Source: PWC Worldwide Tax Summaries — Indonesia (Individual, Taxes on personal income) · as of 2026-06-11 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | +5 pp | Indonesia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 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 Indonesia's (25% vs 22%). The 201-country average is 22.6%: Indonesia sits below it, Sierra Leone sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Indonesia | 12% | Source: PWC Worldwide Tax Summaries — Indonesia (Corporate, Other taxes) · as of 2026-06-11 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | −3 pp | Sierra Leone higher |
Sierra Leone's VAT rate is 3pp higher than Indonesia's (15% vs 12%). The 181-country average is 15%: Indonesia sits below it, Sierra Leone matches the world average. Indonesia's figure is dated 2026-06-11 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 0.1% | Source: PWC Worldwide Tax Summaries — Indonesia (Individual, Other taxes) · as of 2026-06-11 |
| 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 | −24.9 pp | Sierra Leone higher |
Sierra Leone's capital gains tax rate is 24.9pp higher than Indonesia's (25% vs 0.1%). The 175-country average is 10.3%: Indonesia sits below it, Sierra Leone sits above it. Indonesia's figure is dated 2026-06-11 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 0% | Source: PWC Worldwide Tax Summaries — Indonesia (Individual, Other taxes) · as of 2026-06-11 |
| 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 |
Indonesia'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.