SL · AfricaTW · Asia
Sierra Leone vs Taiwan: tax rates compared
Taiwan'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 Taiwan's 2026-01-12, 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 | TW | Difference |
|---|---|---|---|
| Income Tax | 30% | 40% | TW +10 pp |
| Corporate Tax | 25% | 20% | SL +5 pp |
| VAT | 15% | 5% | SL +10 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 |
| Taiwan | 40% | Source: PWC Worldwide Tax Summaries — Taiwan (Individual, Taxes on personal income) · as of 2026-01-12 |
| Difference | −10 pp | Taiwan higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Taiwan | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Sierra Leone higher |
Sierra Leone's corporate tax rate is 5pp higher than Taiwan's (25% vs 20%). The 201-country average is 22.6%: Sierra Leone sits above it, Taiwan 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 |
| Taiwan | 5% | Source: PWC Worldwide Tax Summaries — Taiwan (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | +10 pp | Sierra Leone higher |
Sierra Leone's VAT rate is 10pp higher than Taiwan's (15% vs 5%). The 181-country average is 15%: Sierra Leone matches the world average, Taiwan sits below it. Sierra Leone's figure is dated 2009-03-01 and Taiwan's 2026-01-12, 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 |
| Taiwan | 0% | Source: PWC Worldwide Tax Summaries — Taiwan (Individual, Income determination / Capital gains tax rates quick chart) · as of 2026-01-12 |
| Difference | +25 pp | Sierra Leone higher |
Sierra Leone's capital gains tax rate is 25pp higher than Taiwan's (25% vs 0%). The 175-country average is 10.3%: Sierra Leone sits above it, Taiwan sits below it. Sierra Leone's figure is dated 2021-01-01 and Taiwan's 2026-01-12, 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 |
| Taiwan | 0% | Source: PWC Worldwide Tax Summaries — Taiwan (Individual, Other taxes) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
Sierra Leone's wealth tax rate is identical to Taiwan's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.