SL · AfricaSB · Oceania
Sierra Leone vs Solomon Islands: tax rates compared
Solomon Islands's income tax rate is 10pp higher than Sierra Leone's (40% vs 30%). The 200-country average is 28%: both sit above it. Sierra Leone's figure is dated 2021-01-01 and Solomon Islands's 2026-05-18, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | SL | SB | Difference |
|---|---|---|---|
| Income Tax | 30% | 40% | SB +10 pp |
| Corporate Tax | 25% | 30% | SB +5 pp |
| Capital Gains Tax | 25% | 0% | SL +25 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Solomon Islands | 40% | Source: Solomon Islands Inland Revenue Division — Income Tax · as of 2026-05-18 |
| Difference | −10 pp | Solomon Islands higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Solomon Islands | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Solomon Islands higher |
Solomon Islands's corporate tax rate is 5pp higher than Sierra Leone's (30% vs 25%). The 201-country average is 22.6%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| 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 |
| Solomon Islands | 0% | Source: Solomon Islands Inland Revenue Division — Tax Information · as of 2026-07-19 |
| Difference | +25 pp | Sierra Leone higher |
Sierra Leone's capital gains tax rate is 25pp higher than Solomon Islands's (25% vs 0%). The 175-country average is 10.3%: Sierra Leone sits above it, Solomon Islands sits below it. Sierra Leone's figure is dated 2021-01-01 and Solomon Islands's 2026-07-19, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 0% | Source: Sierra Leone National Revenue Authority — Tax Laws & Regulations (official index) · as of 2026-07-18 |
| Solomon Islands | 0% | Source: Solomon Islands Inland Revenue Division · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Sierra Leone's wealth tax rate is identical to Solomon Islands's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Crypto Tax.