SL · AfricaCH · Europe
Sierra Leone vs Switzerland: tax rates compared
Switzerland has an income tax rate of 41.4%, 11.4pp 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 Switzerland'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 | CH | Difference |
|---|---|---|---|
| Income Tax | 30% | 41.4% | CH +11.4 pp |
| Corporate Tax | 25% | 19.6% | SL +5.4 pp |
| VAT | 15% | 8.1% | SL +6.9 pp |
| Capital Gains Tax | 25% | 0% | SL +25 pplargest gap |
| Wealth Tax | 0% | 0.9% | CH +0.9 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Switzerland | 41.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −11.4 pp | Switzerland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Switzerland | 19.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5.4 pp | Sierra Leone higher |
Sierra Leone has a corporate tax rate of 25%, 5.4pp above Switzerland's 19.6%. The 201-country average is 22.6%: Sierra Leone sits above it, Switzerland sits below 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 |
| Switzerland | 8.1% | Source: PWC Worldwide Tax Summaries — Switzerland (Corporate, Other taxes) · as of 2026-07-01 |
| Difference | +6.9 pp | Sierra Leone higher |
Sierra Leone has a VAT rate of 15%, 6.9pp above Switzerland's 8.1%. The 181-country average is 15%: Sierra Leone matches the world average, Switzerland sits below it. Sierra Leone's figure is dated 2009-03-01 and Switzerland's 2026-07-01, 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 |
| Switzerland | 0% | Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01 |
| Difference | +25 pp | Sierra Leone higher |
Sierra Leone has a capital gains tax rate of 25%, 25pp above Switzerland's 0%. The 175-country average is 10.3%: Sierra Leone sits above it, Switzerland sits below it. Sierra Leone's figure is dated 2021-01-01 and Switzerland's 2026-07-01, 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 |
| Switzerland | 0.9% | Source: République et Canton de Genève, Administration fiscale cantonale — Barèmes 2025 pour les impôts sur le revenu et la fortune · as of 2025-01-01 |
| Difference | −0.9 pp | Switzerland higher |
Switzerland has a wealth tax rate of 0.9%, 0.9pp above Sierra Leone's 0%. The 193-country average is 0.1%: Sierra Leone sits below it, Switzerland sits above it. Sierra Leone's figure is dated 2026-07-18 and Switzerland's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.