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Japan vs Sierra Leone: tax rates compared
Japan has an income tax rate of 55.9%, 25.9pp above Sierra Leone's 30%. The 200-country average is 28%: both sit above it. Japan'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 | JP | SL | Difference |
|---|---|---|---|
| Income Tax | 55.9% | 30% | JP +25.9 pplargest gap |
| Corporate Tax | 29.7% | 25% | JP +4.7 pp |
| VAT | 10% | 15% | SL +5 pp |
| Capital Gains Tax | 20.3% | 25% | SL +4.7 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Japan | 55.9% | 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 | +25.9 pp | Japan higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Japan | 29.7% | 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 | +4.7 pp | Japan higher |
Japan has a corporate tax rate of 29.7%, 4.7pp above Sierra Leone's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Japan | 10% | Source: PWC Worldwide Tax Summaries — Japan (Corporate, Other taxes) · as of 2026-01-13 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | −5 pp | Sierra Leone higher |
Sierra Leone has a VAT rate of 15%, 5pp above Japan's 10%. The 181-country average is 15%: Japan sits below it, Sierra Leone matches the world average. Japan's figure is dated 2026-01-13 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Japan | 20.3% | Source: PWC Worldwide Tax Summaries — Japan (Individual, Income determination) · as of 2026-01-13 |
| 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 | −4.7 pp | Sierra Leone higher |
Sierra Leone has a capital gains tax rate of 25%, 4.7pp above Japan's 20.3%. The 175-country average is 10.3%: both sit above it. Japan's figure is dated 2026-01-13 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Japan | 0% | Source: PWC Worldwide Tax Summaries — Japan (Individual, Other taxes) · as of 2026-01-13 |
| 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 |
Japan 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.