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Saint Kitts and Nevis vs Sierra Leone: tax rates compared
Between the two, Sierra Leone's income tax rate (30%) tops Saint Kitts and Nevis's (0%) by 30pp. The 200-country average is 28%: Saint Kitts and Nevis sits below it, Sierra Leone sits above it. Saint Kitts and Nevis's figure is dated 2017-12-31 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 | KN | SL | Difference |
|---|---|---|---|
| Income Tax | 0% | 30% | SL +30 pplargest gap |
| Corporate Tax | 33% | 25% | KN +8 pp |
| VAT | 17% | 15% | KN +2 pp |
| Capital Gains Tax | 0% | 25% | SL +25 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Saint Kitts and Nevis | 0% | Source: Laws of Saint Christopher and Nevis — Income Tax Act, Cap. 20.22, Section 3 · as of 2017-12-31 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | −30 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Saint Kitts and Nevis | 33% | 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 | +8 pp | Saint Kitts and Nevis higher |
Between the two, Saint Kitts and Nevis's corporate tax rate (33%) tops Sierra Leone's (25%) by 8pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Saint Kitts and Nevis | 17% | Source: Saint Kitts and Nevis Inland Revenue Department · as of 2025-07-01 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +2 pp | Saint Kitts and Nevis higher |
Between the two, Saint Kitts and Nevis's VAT rate (17%) tops Sierra Leone's (15%) by 2pp. The 181-country average is 15%: Saint Kitts and Nevis sits above it, Sierra Leone matches the world average. Saint Kitts and Nevis's figure is dated 2025-07-01 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Saint Kitts and Nevis | 0% | Source: Laws of Saint Christopher and Nevis — Income Tax Act, Cap. 20.22, Section 3(2)-(3) · as of 2017-12-31 |
| 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 | −25 pp | Sierra Leone higher |
Between the two, Sierra Leone's capital gains tax rate (25%) tops Saint Kitts and Nevis's (0%) by 25pp. The 175-country average is 10.3%: Saint Kitts and Nevis sits below it, Sierra Leone sits above it. Saint Kitts and Nevis's figure is dated 2017-12-31 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Saint Kitts and Nevis | 0% | Source: Saint Kitts and Nevis Inland Revenue Department — Types of Revenue · 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 |
There's no gap here — Saint Kitts and Nevis 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: Crypto Tax.