WS · OceaniaSL · Africa
Samoa vs Sierra Leone: tax rates compared
Sierra Leone has an income tax rate of 30%, 3pp above Samoa's 27%. The 200-country average is 28%: Samoa sits below it, Sierra Leone sits above it. Samoa's figure is dated 2019-01-30 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 | WS | SL | Difference |
|---|---|---|---|
| Income Tax | 27% | 30% | SL +3 pplargest gap |
| Corporate Tax | 27% | 25% | WS +2 pp |
| VAT | 15% | 15% | match |
| Capital Gains Tax | 27% | 25% | WS +2 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | −3 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | 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 | +2 pp | Samoa higher |
Samoa has a corporate tax rate of 27%, 2pp above Sierra Leone's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | 0 pp | displayed rates match |
Samoa and Sierra Leone share the same VAT rate: 15%. The 181-country average is 15%: Samoa matches the world average, Sierra Leone matches the world average. Samoa's figure is dated 2015-11-05 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| 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 | +2 pp | Samoa higher |
Samoa has a capital gains tax rate of 27%, 2pp above Sierra Leone's 25%. The 175-country average is 10.3%: both sit above it. Samoa's figure is dated 2019-01-30 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 0% | Source: Samoa Ministry for 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 |
Samoa and Sierra Leone share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.