SL · AfricaZA · Africa
Sierra Leone vs South Africa: tax rates compared
South Africa has an income tax rate of 45%, 15pp above Sierra Leone's 30%. The 200-country average is 28%: both sit above it. Sierra Leone's figure is dated 2021-01-01 and South Africa's 2026-03-01, 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 | SL | ZA | Difference |
|---|---|---|---|
| Income Tax | 30% | 45% | ZA +15 pplargest gap |
| Corporate Tax | 25% | 27% | ZA +2 pp |
| VAT | 15% | 15% | match |
| Capital Gains Tax | 25% | 18% | SL +7 pp |
| 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 |
| South Africa | 45% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Taxes on personal income) · as of 2026-03-01 |
| Difference | −15 pp | South Africa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| South Africa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −2 pp | South Africa higher |
South Africa 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 |
|---|---|---|
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| South Africa | 15% | Source: PWC Worldwide Tax Summaries — South Africa (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
Sierra Leone and South Africa share the same VAT rate: 15%. The 181-country average is 15%: Sierra Leone matches the world average, South Africa matches the world average. Sierra Leone's figure is dated 2009-03-01 and South Africa's 2026-05-29, so the two rates come from different data vintages.
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 |
| South Africa | 18% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Income determination) · as of 2026-05-29 |
| Difference | +7 pp | Sierra Leone higher |
Sierra Leone has a capital gains tax rate of 25%, 7pp above South Africa's 18%. The 175-country average is 10.3%: both sit above it. Sierra Leone's figure is dated 2021-01-01 and South Africa's 2026-05-29, 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 |
| South Africa | 0% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
Sierra Leone and South Africa 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.