SN · AfricaSL · Africa
Senegal vs Sierra Leone: tax rates compared
Between the two, Senegal's income tax rate (43%) tops Sierra Leone's (30%) by 13pp. The 200-country average is 28%: both sit above it. Senegal's figure is dated 2026-03-31 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 | SN | SL | Difference |
|---|---|---|---|
| Income Tax | 43% | 30% | SN +13 pp |
| Corporate Tax | 30% | 25% | SN +5 pp |
| VAT | 18% | 15% | SN +3 pp |
| Capital Gains Tax | 43% | 25% | SN +18 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Senegal | 43% | Source: PWC Worldwide Tax Summaries — Senegal (Individual, Taxes on personal income) · as of 2026-03-31 |
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Difference | +13 pp | Senegal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Senegal | 30% | 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 | +5 pp | Senegal higher |
Between the two, Senegal's corporate tax rate (30%) tops Sierra Leone's (25%) by 5pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Senegal | 18% | Source: PWC Worldwide Tax Summaries — Senegal (Corporate, Other taxes) · as of 2026-03-31 |
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Difference | +3 pp | Senegal higher |
Between the two, Senegal's VAT rate (18%) tops Sierra Leone's (15%) by 3pp. The 181-country average is 15%: Senegal sits above it, Sierra Leone matches the world average. Senegal's figure is dated 2026-03-31 and Sierra Leone's 2009-03-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Senegal | 43% | Source: PWC Worldwide Tax Summaries — Senegal (Individual, Taxes on personal income) · as of 2026-03-31 |
| 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 | +18 pp | Senegal higher |
Between the two, Senegal's capital gains tax rate (43%) tops Sierra Leone's (25%) by 18pp. The 175-country average is 10.3%: both sit above it. Senegal's figure is dated 2026-03-31 and Sierra Leone's 2021-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Senegal | 0% | Source: PWC Worldwide Tax Summaries — Senegal (Individual, Other taxes) · as of 2026-03-31 |
| 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 — Senegal 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.