IT · EuropeSL · Africa
Italy vs Sierra Leone: tax rates compared
Italy has an income tax rate of 47.2%, 17.2pp above Sierra Leone's 30%. The 200-country average is 28%: both sit above it. Italy'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 | IT | SL | Difference |
|---|---|---|---|
| Income Tax | 47.2% | 30% | IT +17.2 pplargest gap |
| Corporate Tax | 27.8% | 25% | IT +2.8 pp |
| VAT | 22% | 15% | IT +7 pp |
| Capital Gains Tax | 26% | 25% | IT +1 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 47.2% | 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 | +17.2 pp | Italy higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 27.8% | 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 | +2.8 pp | Italy higher |
Italy has a corporate tax rate of 27.8%, 2.8pp above Sierra Leone's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Italy | 22% | Source: PWC Worldwide Tax Summaries — Italy (Corporate, Other taxes) · as of 2026-07-13 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +7 pp | Italy higher |
Italy has a VAT rate of 22%, 7pp above Sierra Leone's 15%. The 181-country average is 15%: Italy sits above it, Sierra Leone matches the world average. Italy's figure is dated 2026-07-13 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 26% | Source: PWC Worldwide Tax Summaries — Italy (Individual, Income determination) · as of 2019-01-01 |
| 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 | +1 pp | Italy higher |
Italy has a capital gains tax rate of 26%, 1pp above Sierra Leone's 25%. The 175-country average is 10.3%: both sit above it. Italy's figure is dated 2019-01-01 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 0% | Source: Agenzia delle Entrate — IVIE, base imponibile e aliquota · as of 2024-01-01 |
| 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 |
Italy and Sierra Leone share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Italy's figure is dated 2024-01-01 and Sierra Leone's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.