SL · AfricaES · Europe
Sierra Leone vs Spain: tax rates compared
Spain's income tax rate is 18.6pp higher than Sierra Leone's (48.6% vs 30%). The 200-country average is 28%: both sit above it. Sierra Leone's figure is dated 2021-01-01 and Spain's 2025-01-01, 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 | SL | ES | Difference |
|---|---|---|---|
| Income Tax | 30% | 48.6% | ES +18.6 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 15% | 21% | ES +6 pp |
| Capital Gains Tax | 25% | 30% | ES +5 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −18.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
Sierra Leone's corporate tax rate is identical to Spain's — both sit at 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 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −6 pp | Spain higher |
Spain's VAT rate is 6pp higher than Sierra Leone's (21% vs 15%). The 181-country average is 15%: Sierra Leone matches the world average, Spain sits above it. Sierra Leone's figure is dated 2009-03-01 and Spain's 2025-12-31, 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 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −5 pp | Spain higher |
Spain's capital gains tax rate is 5pp higher than Sierra Leone's (30% vs 25%). The 175-country average is 10.3%: both sit above it. Sierra Leone's figure is dated 2021-01-01 and Spain's 2025-12-31, 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 |
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Difference | −3.5 pp | Spain higher |
Spain's wealth tax rate is 3.5pp higher than Sierra Leone's (3.5% vs 0%). The 193-country average is 0.1%: Sierra Leone sits below it, Spain sits above it. Sierra Leone's figure is dated 2026-07-18 and Spain's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.