CG · AfricaSL · Africa
Republic of the Congo vs Sierra Leone: tax rates compared
Republic of the Congo has an income tax rate of 40%, 10pp above Sierra Leone's 30%. The 200-country average is 28%: both sit above it. Republic of the Congo's figure is dated 2025-12-10 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 | CG | SL | Difference |
|---|---|---|---|
| Income Tax | 40% | 30% | CG +10 pp |
| Corporate Tax | 28% | 25% | CG +3 pp |
| VAT | 18.9% | 15% | CG +3.9 pp |
| Capital Gains Tax | 40% | 25% | CG +15 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | +10 pp | Republic of the Congo higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 28% | 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 | Republic of the Congo higher |
Republic of the Congo has a corporate tax rate of 28%, 3pp above Sierra Leone's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 18.9% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Corporate, Other taxes) · as of 2025-12-10 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +3.9 pp | Republic of the Congo higher |
Republic of the Congo has a VAT rate of 18.9%, 3.9pp above Sierra Leone's 15%. The 181-country average is 15%: Republic of the Congo sits above it, Sierra Leone matches the world average. Republic of the Congo's figure is dated 2025-12-10 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| 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 | +15 pp | Republic of the Congo higher |
Republic of the Congo has a capital gains tax rate of 40%, 15pp above Sierra Leone's 25%. The 175-country average is 10.3%: both sit above it. Republic of the Congo's figure is dated 2025-12-10 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-12-10 |
| 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 |
Republic of the Congo and Sierra Leone share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Republic of the Congo's figure is dated 2025-12-10 and Sierra Leone's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.