RU · EuropeSL · Africa
Russia vs Sierra Leone: tax rates compared
Sierra Leone's income tax rate is 8pp higher than Russia's (30% vs 22%). The 200-country average is 28%: Russia sits below it, Sierra Leone sits above it. Russia's figure is dated 2026-07-04 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 | RU | SL | Difference |
|---|---|---|---|
| Income Tax | 22% | 30% | SL +8 pp |
| Corporate Tax | 25% | 25% | match |
| VAT | 22% | 15% | RU +7 pp |
| Capital Gains Tax | 15% | 25% | SL +10 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Russia | 22% | Source: KonsultantPlus — Tax Code of the Russian Federation (Part Two), Article 224, Tax Rates · as of 2026-07-04 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | −8 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Russia | 25% | 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 | 0 pp | displayed rates match |
Russia's corporate tax rate is identical to Sierra Leone's — both sit at 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Russia | 22% | Source: Federal Tax Service of Russia (FNS) — VAT rate transition guidance · as of 2026-01-01 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +7 pp | Russia higher |
Russia's VAT rate is 7pp higher than Sierra Leone's (22% vs 15%). The 181-country average is 15%: Russia sits above it, Sierra Leone matches the world average. Russia's figure is dated 2026-01-01 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Russia | 15% | Source: KonsultantPlus — Tax Code of the Russian Federation (Part Two), Article 224, Tax Rates · as of 2026-07-04 |
| 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 | −10 pp | Sierra Leone higher |
Sierra Leone's capital gains tax rate is 10pp higher than Russia's (25% vs 15%). The 175-country average is 10.3%: both sit above it. Russia's figure is dated 2026-07-04 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Russia | 0% | Source: Tax Code of the Russian Federation, Part Two (official consolidated text via KonsultantPlus legal reference database) · as of 2026-07-18 |
| 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 |
Russia'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.