MU · AfricaSL · Africa
Mauritius vs Sierra Leone: tax rates compared
Sierra Leone has an income tax rate of 30%, 10pp above Mauritius's 20%. The 200-country average is 28%: Mauritius sits below it, Sierra Leone sits above it. Mauritius's figure is dated 2025-07-01 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 | MU | SL | Difference |
|---|---|---|---|
| Income Tax | 20% | 30% | SL +10 pp |
| Corporate Tax | 15% | 25% | SL +10 pp |
| VAT | 15% | 15% | match |
| Capital Gains Tax | 0% | 25% | SL +25 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Mauritius | 20% | Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Taxes on personal income) · as of 2025-07-01 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | −10 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Mauritius | 15% | 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 | −10 pp | Sierra Leone higher |
Sierra Leone has a corporate tax rate of 25%, 10pp above Mauritius's 15%. The 201-country average is 22.6%: Mauritius sits below it, Sierra Leone sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Mauritius | 15% | Source: PWC Worldwide Tax Summaries — Mauritius (Corporate, Other taxes) · as of 2026-06-15 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | 0 pp | displayed rates match |
Mauritius and Sierra Leone share the same VAT rate: 15%. The 181-country average is 15%: Mauritius matches the world average, Sierra Leone matches the world average. Mauritius's figure is dated 2026-06-15 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Mauritius | 0% | Source: PwC Worldwide Tax Summaries — Mauritius (Individual, Income determination) · as of 2026-06-15 |
| 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 Mauritius's 0%. The 175-country average is 10.3%: Mauritius sits below it, Sierra Leone sits above it. Mauritius's figure is dated 2026-06-15 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Mauritius | 0% | Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Other taxes) · as of 2026-06-15 |
| 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 |
Mauritius 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.