PL · EuropeSL · Africa
Poland vs Sierra Leone: tax rates compared
Poland's income tax rate is 2pp higher than Sierra Leone's (32% vs 30%). The 200-country average is 28%: both sit above it. Poland'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 | PL | SL | Difference |
|---|---|---|---|
| Income Tax | 32% | 30% | PL +2 pp |
| Corporate Tax | 19% | 25% | SL +6 pp |
| VAT | 23% | 15% | PL +8 pplargest gap |
| Capital Gains Tax | 19% | 25% | SL +6 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Poland | 32% | 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 | +2 pp | Poland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Poland | 19% | 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 | −6 pp | Sierra Leone higher |
Sierra Leone's corporate tax rate is 6pp higher than Poland's (25% vs 19%). The 201-country average is 22.6%: Poland sits below it, Sierra Leone sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Poland | 23% | Source: PWC Worldwide Tax Summaries — Poland (Corporate, Other taxes) · as of 2026-02-21 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +8 pp | Poland higher |
Poland's VAT rate is 8pp higher than Sierra Leone's (23% vs 15%). The 181-country average is 15%: Poland sits above it, Sierra Leone matches the world average. Poland's figure is dated 2026-02-21 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Poland | 19% | Source: PWC Worldwide Tax Summaries — Poland (Individual, Income determination) · as of 2026-02-21 |
| 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 | −6 pp | Sierra Leone higher |
Sierra Leone's capital gains tax rate is 6pp higher than Poland's (25% vs 19%). The 175-country average is 10.3%: both sit above it. Poland's figure is dated 2026-02-21 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Poland | 0% | Source: PWC Worldwide Tax Summaries — Poland (Net wealth/worth tax rates) · as of 2026-02-21 |
| 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 |
Poland's wealth tax rate is identical to Sierra Leone's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.