PS · AsiaSL · Africa
Palestine vs Sierra Leone: tax rates compared
Between the two, Sierra Leone's income tax rate (30%) tops Palestine's (15%) by 15pp. The 200-country average is 28%: Palestine sits below it, Sierra Leone sits above it. Palestine's figure is dated 2026-02-09 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 | PS | SL | Difference |
|---|---|---|---|
| Income Tax | 15% | 30% | SL +15 pplargest gap |
| Corporate Tax | 15% | 25% | SL +10 pp |
| VAT | 16% | 15% | PS +1 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Palestine | 15% | Source: PWC Worldwide Tax Summaries — Palestinian territories (Individual, Taxes on personal income) · as of 2026-02-09 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | −15 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Palestine | 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 |
Between the two, Sierra Leone's corporate tax rate (25%) tops Palestine's (15%) by 10pp. The 201-country average is 22.6%: Palestine sits below it, Sierra Leone sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Palestine | 16% | Source: PWC Worldwide Tax Summaries — Palestinian territories (Corporate, Other taxes) · as of 2026-02-09 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +1 pp | Palestine higher |
Between the two, Palestine's VAT rate (16%) tops Sierra Leone's (15%) by 1pp. The 181-country average is 15%: Palestine sits above it, Sierra Leone matches the world average. Palestine's figure is dated 2026-02-09 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Palestine | 0% | Source: PWC Worldwide Tax Summaries — Palestinian Territories (Individual, Other taxes) · as of 2026-02-09 |
| 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 — Palestine 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: Capital Gains Tax, Crypto Tax.