SL · AfricaSS · Africa
Sierra Leone vs South Sudan: tax rates compared
Between the two, Sierra Leone's income tax rate (30%) tops South Sudan's (20%) by 10pp. The 200-country average is 28%: Sierra Leone sits above it, South Sudan sits below it. Sierra Leone's figure is dated 2021-01-01 and South Sudan's 2026-07-20, 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 | SS | Difference |
|---|---|---|---|
| Income Tax | 30% | 20% | SL +10 pplargest gap |
| Corporate Tax | 25% | 30% | SS +5 pp |
| Capital Gains Tax | 25% | 20% | SL +5 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 Sudan | 20% | Source: South Sudan National Revenue Authority — Personal Income Tax (PIT) · as of 2026-07-20 |
| Difference | +10 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| South Sudan | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | South Sudan higher |
Between the two, South Sudan's corporate tax rate (30%) tops Sierra Leone's (25%) by 5pp. 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 |
| South Sudan | 20% | Source: South Sudan National Revenue Authority — Personal Income Tax (PIT) · as of 2026-07-19 |
| Difference | +5 pp | Sierra Leone higher |
Between the two, Sierra Leone's capital gains tax rate (25%) tops South Sudan's (20%) by 5pp. The 175-country average is 10.3%: both sit above it. Sierra Leone's figure is dated 2021-01-01 and South Sudan'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 |
| South Sudan | 0% | Source: Republic of South Sudan National Revenue Authority — Taxation Act 2009 (2021 Revised Edition, Consolidated) · as of 2021-06-30 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Sierra Leone and South Sudan both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Sierra Leone's figure is dated 2026-07-18 and South Sudan's 2021-06-30, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax.