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Ireland vs Sierra Leone: tax rates compared
Ireland has an income tax rate of 48%, 18pp above Sierra Leone's 30%. The 200-country average is 28%: both sit above it. Ireland'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 | IE | SL | Difference |
|---|---|---|---|
| Income Tax | 48% | 30% | IE +18 pplargest gap |
| Corporate Tax | 12.5% | 25% | SL +12.5 pp |
| VAT | 23% | 15% | IE +8 pp |
| Capital Gains Tax | 33% | 25% | IE +8 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 48% | 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 | +18 pp | Ireland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 12.5% | 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 | −12.5 pp | Sierra Leone higher |
Sierra Leone has a corporate tax rate of 25%, 12.5pp above Ireland's 12.5%. The 201-country average is 22.6%: Ireland sits below it, Sierra Leone sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Ireland | 23% | Source: PWC Worldwide Tax Summaries — Ireland (Corporate, Other taxes) · as of 2026-03-06 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +8 pp | Ireland higher |
Ireland has a VAT rate of 23%, 8pp above Sierra Leone's 15%. The 181-country average is 15%: Ireland sits above it, Sierra Leone matches the world average. Ireland's figure is dated 2026-03-06 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 33% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Income determination) · as of 2026-03-06 |
| 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 | +8 pp | Ireland higher |
Ireland has a capital gains tax rate of 33%, 8pp above Sierra Leone's 25%. The 175-country average is 10.3%: both sit above it. Ireland's figure is dated 2026-03-06 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Ireland | 0% | Source: PWC Worldwide Tax Summaries — Ireland (Individual, Other taxes) · as of 2026-03-06 |
| 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 |
Ireland 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.