MO · AsiaSL · Africa
Macau vs Sierra Leone: tax rates compared
Sierra Leone has an income tax rate of 30%, 18pp above Macau's 12%. The 200-country average is 28%: Macau sits below it, Sierra Leone sits above it. Macau's figure is dated 2026-01-01 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 | MO | SL | Difference |
|---|---|---|---|
| Income Tax | 12% | 30% | SL +18 pp |
| Corporate Tax | 12% | 25% | SL +13 pp |
| VAT | 0% | 15% | SL +15 pp |
| Capital Gains Tax | 0% | 25% | SL +25 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Macau | 12% | Source: PWC Worldwide Tax Summaries — Macau SAR (Individual, Taxes on personal income) · as of 2026-01-01 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | −18 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Macau | 12% | 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 | −13 pp | Sierra Leone higher |
Sierra Leone has a corporate tax rate of 25%, 13pp above Macau's 12%. The 201-country average is 22.6%: Macau sits below it, Sierra Leone sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Macau | 0% | Source: PWC Worldwide Tax Summaries — Macau SAR (Corporate, Other taxes) · as of 2026-06-02 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | −15 pp | Sierra Leone higher |
Sierra Leone has a VAT rate of 15%, 15pp above Macau's 0%. The 181-country average is 15%: Macau sits below it, Sierra Leone matches the world average. Macau's figure is dated 2026-06-02 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Macau | 0% | Source: PwC Worldwide Tax Summaries — Macau SAR (Individual, Income determination) · as of 2026-06-02 |
| 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 |
Sierra Leone has a capital gains tax rate of 25%, 25pp above Macau's 0%. The 175-country average is 10.3%: Macau sits below it, Sierra Leone sits above it. Macau's figure is dated 2026-06-02 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Macau | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-06-02 |
| 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 |
Macau 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.