LU · Europe ↔ SL · Africa
Luxembourg vs Sierra Leone: tax rates compared
Sierra Leone's corporate tax rate is 1.1pp higher than Luxembourg's (25% vs 23.9%). The 201-country average is 22.6%: both sit above it.
Verified data covers two of the six tracked tax types for both countries; every rate below is cited to its source and dated.
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 23.9% | 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 | −1.1 pp | Sierra Leone higherlargest gap on this page |
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Luxembourg | 0% | Source: PWC Worldwide Tax Summaries — Luxembourg (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 |
Luxembourg'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: Income Tax, VAT, Capital Gains Tax, Crypto Tax.