CI · AfricaSL · Africa
Ivory Coast vs Sierra Leone: tax rates compared
Ivory Coast's income tax rate is 2pp higher than Sierra Leone's (32% vs 30%). The 200-country average is 28%: both sit above it. Ivory Coast's figure is dated 2026-03-11 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 | CI | SL | Difference |
|---|---|---|---|
| Income Tax | 32% | 30% | CI +2 pp |
| Corporate Tax | 25% | 25% | match |
| VAT | 18% | 15% | CI +3 pp |
| Capital Gains Tax | 17% | 25% | SL +8 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Ivory Coast | 32% | Source: PWC Worldwide Tax Summaries — Ivory Coast (Côte d'Ivoire) (Individual, Taxes on personal income) · as of 2026-03-11 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | +2 pp | Ivory Coast higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Ivory Coast | 25% | 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 | 0 pp | displayed rates match |
Ivory Coast's corporate tax rate is identical to Sierra Leone's — both sit at 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Ivory Coast | 18% | Source: PWC Worldwide Tax Summaries — Ivory Coast (Côte d'Ivoire) (Corporate, Other taxes) · as of 2026-03-11 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +3 pp | Ivory Coast higher |
Ivory Coast's VAT rate is 3pp higher than Sierra Leone's (18% vs 15%). The 181-country average is 15%: Ivory Coast sits above it, Sierra Leone matches the world average. Ivory Coast's figure is dated 2026-03-11 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Ivory Coast | 17% | Source: Code Général des Impôts de Côte d'Ivoire (2025 consolidated edition), Articles 180 and 182 · 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 | −8 pp | Sierra Leone higher |
Sierra Leone's capital gains tax rate is 8pp higher than Ivory Coast's (25% vs 17%). The 175-country average is 10.3%: both sit above it. Ivory Coast'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 |
|---|---|---|
| Ivory Coast | 0% | Source: PWC Worldwide Tax Summaries — Ivory Coast (Cote d'Ivoire) (Individual, Other taxes) · as of 2026-03-11 |
| 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 |
Ivory Coast'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.