KG · AsiaSL · Africa
Kyrgyzstan vs Sierra Leone: tax rates compared
Between the two, Sierra Leone's income tax rate (30%) tops Kyrgyzstan's (10%) by 20pp. The 200-country average is 28%: Kyrgyzstan sits below it, Sierra Leone sits above it. Kyrgyzstan's figure is dated 2025-12-31 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | KG | SL | Difference |
|---|---|---|---|
| Income Tax | 10% | 30% | SL +20 pp |
| Corporate Tax | 10% | 25% | SL +15 pp |
| Capital Gains Tax | 0% | 25% | SL +25 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Kyrgyzstan | 10% | Source: Kyrgyz Republic State Tax Service — Tax Code of the Kyrgyz Republic, Article 197 · as of 2025-12-31 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | −20 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Kyrgyzstan | 10% | 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 | −15 pp | Sierra Leone higher |
Between the two, Sierra Leone's corporate tax rate (25%) tops Kyrgyzstan's (10%) by 15pp. The 201-country average is 22.6%: Kyrgyzstan sits below it, Sierra Leone sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Kyrgyzstan | 0% | Source: State Tax Service under the Cabinet of Ministers of the Kyrgyz Republic — Tax Code of the Kyrgyz Republic, Article 213(1)(15) · as of 2026-01-27 |
| 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 | −25 pp | Sierra Leone higher |
Between the two, Sierra Leone's capital gains tax rate (25%) tops Kyrgyzstan's (0%) by 25pp. The 175-country average is 10.3%: Kyrgyzstan sits below it, Sierra Leone sits above it. Kyrgyzstan's figure is dated 2026-01-27 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Kyrgyzstan | 0% | Source: Tax Code of the Kyrgyz Republic (Налоговый кодекс Кыргызской Республики, № 3 of 18 January 2022, in force since 1 January 2022, amended through 31 December 2025) — official State Tax Service (sti.gov.kg) · as of 2026-01-27 |
| 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 |
There's no gap here — Kyrgyzstan and Sierra Leone both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Crypto Tax.