ML · AfricaSL · Africa
Mali vs Sierra Leone: tax rates compared
Between the two, Mali's income tax rate (37%) tops Sierra Leone's (30%) by 7pp. The 200-country average is 28%: both sit above it. Mali's figure is dated 2015-07-01 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 | ML | SL | Difference |
|---|---|---|---|
| Income Tax | 37% | 30% | ML +7 pp |
| Corporate Tax | 30% | 25% | ML +5 pp |
| VAT | 18% | 15% | ML +3 pp |
| Capital Gains Tax | 7% | 25% | SL +18 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Mali | 37% | Source: Code Général des Impôts du Mali — Direction Générale des Impôts (Article 10) · as of 2015-07-01 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | +7 pp | Mali higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Mali | 30% | 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 | +5 pp | Mali higher |
Between the two, Mali's corporate tax rate (30%) tops Sierra Leone's (25%) by 5pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Mali | 18% | Source: Direction Générale des Impôts du Mali — "C'est quoi la TVA" (La Taxe sur la Valeur Ajoutée N°1) · as of 2020-04-01 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +3 pp | Mali higher |
Between the two, Mali's VAT rate (18%) tops Sierra Leone's (15%) by 3pp. The 181-country average is 15%: Mali sits above it, Sierra Leone matches the world average. Mali's figure is dated 2020-04-01 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Mali | 7% | Source: Direction Générale des Impôts du Mali — Code Général des Impôts, Article 129 · as of 2017-01-01 |
| 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 | −18 pp | Sierra Leone higher |
Between the two, Sierra Leone's capital gains tax rate (25%) tops Mali's (7%) by 18pp. The 175-country average is 10.3%: Mali sits below it, Sierra Leone sits above it. Mali's figure is dated 2017-01-01 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Mali | 0% | Source: Direction Générale des Impôts du Mali — official site · as of 2026-07-18 |
| 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 — Mali 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: Crypto Tax.