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Malaysia vs Sierra Leone: tax rates compared
Malaysia and Sierra Leone share the same income tax rate: 30%. The 200-country average is 28%: both sit above it. Malaysia's figure is dated 2026-06-16 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 | MY | SL | Difference |
|---|---|---|---|
| Income Tax | 30% | 30% | match |
| Corporate Tax | 24% | 25% | SL +1 pp |
| Capital Gains Tax | 0% | 25% | SL +25 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Malaysia | 30% | Source: PWC Worldwide Tax Summaries — Malaysia (Individual, Taxes on personal income) · as of 2026-06-16 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malaysia | 24% | 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 pp | Sierra Leone higher |
Sierra Leone has a corporate tax rate of 25%, 1pp above Malaysia's 24%. The 201-country average is 22.6%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Malaysia | 0% | Source: PwC Worldwide Tax Summaries — Malaysia (Individual, Income determination) · as of 2026-06-16 |
| 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 Malaysia's 0%. The 175-country average is 10.3%: Malaysia sits below it, Sierra Leone sits above it. Malaysia's figure is dated 2026-06-16 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Malaysia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-06-16 |
| 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 |
Malaysia 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: VAT, Crypto Tax.