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Norway vs Sierra Leone: tax rates compared
Norway has an income tax rate of 39.7%, 9.7pp above Sierra Leone's 30%. The 200-country average is 28%: both sit above it. Norway's figure is dated 2025-01-01 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 | NO | SL | Difference |
|---|---|---|---|
| Income Tax | 39.7% | 30% | NO +9.7 pp |
| Corporate Tax | 22% | 25% | SL +3 pp |
| VAT | 25% | 15% | NO +10 pp |
| Capital Gains Tax | 37.8% | 25% | NO +12.8 pplargest gap |
| Wealth Tax | 1.1% | 0% | NO +1.1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Norway | 39.7% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | +9.7 pp | Norway higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Norway | 22% | 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 | −3 pp | Sierra Leone higher |
Sierra Leone has a corporate tax rate of 25%, 3pp above Norway's 22%. The 201-country average is 22.6%: Norway sits below it, Sierra Leone sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Norway | 25% | Source: PWC Worldwide Tax Summaries — Norway (Corporate, Other taxes) · as of 2026-06-25 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +10 pp | Norway higher |
Norway has a VAT rate of 25%, 10pp above Sierra Leone's 15%. The 181-country average is 15%: Norway sits above it, Sierra Leone matches the world average. Norway's figure is dated 2026-06-25 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Norway | 37.8% | Source: PwC Worldwide Tax Summaries — Norway (Individual, Income determination) · as of 2026-01-20 |
| 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 | +12.8 pp | Norway higher |
Norway has a capital gains tax rate of 37.8%, 12.8pp above Sierra Leone's 25%. The 175-country average is 10.3%: both sit above it. Norway's figure is dated 2026-01-20 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Norway | 1.1% | Source: Skatteetaten (Norwegian Tax Administration) — Wealth tax rates · as of 2026-01-01 |
| Sierra Leone | 0% | Source: Sierra Leone National Revenue Authority — Tax Laws & Regulations (official index) · as of 2026-07-18 |
| Difference | +1.1 pp | Norway higher |
Norway has a wealth tax rate of 1.1%, 1.1pp above Sierra Leone's 0%. The 193-country average is 0.1%: Norway sits above it, Sierra Leone sits below it.
Not covered for both countries yet: Crypto Tax.