SL · AfricaTJ · Asia
Sierra Leone vs Tajikistan: tax rates compared
Sierra Leone has an income tax rate of 30%, 15pp above Tajikistan's 15%. The 200-country average is 28%: Sierra Leone sits above it, Tajikistan sits below it. Sierra Leone's figure is dated 2021-01-01 and Tajikistan's 2025-05-14, 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 | TJ | Difference |
|---|---|---|---|
| Income Tax | 30% | 15% | SL +15 pplargest gap |
| Corporate Tax | 25% | 18% | SL +7 pp |
| VAT | 15% | 14% | SL +1 pp |
| Capital Gains Tax | 25% | 15% | SL +10 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 |
| Tajikistan | 15% | Source: Tax Committee under the Government of the Republic of Tajikistan — Tax Code of the Republic of Tajikistan (unofficial English translation, consolidated to Law No. 2168 of 14.05.2025), Art. 183 · as of 2025-05-14 |
| Difference | +15 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Tajikistan | 18% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +7 pp | Sierra Leone higher |
Sierra Leone has a corporate tax rate of 25%, 7pp above Tajikistan's 18%. The 201-country average is 22.6%: Sierra Leone sits above it, Tajikistan 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 |
| Tajikistan | 14% | Source: Tax Code of the Republic of Tajikistan (Tax Committee under the Government of the Republic of Tajikistan) · as of 2024-01-01 |
| Difference | +1 pp | Sierra Leone higher |
Sierra Leone has a VAT rate of 15%, 1pp above Tajikistan's 14%. The 181-country average is 15%: Sierra Leone matches the world average, Tajikistan sits below it. Sierra Leone's figure is dated 2009-03-01 and Tajikistan's 2024-01-01, 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 |
| Tajikistan | 15% | Source: Tax Committee under the Government of the Republic of Tajikistan — Tax Code of the Republic of Tajikistan (unofficial English translation, consolidated to Law No. 2168 of 14.05.2025) · as of 2025-05-14 |
| Difference | +10 pp | Sierra Leone higher |
Sierra Leone has a capital gains tax rate of 25%, 10pp above Tajikistan's 15%. The 175-country average is 10.3%: both sit above it. Sierra Leone's figure is dated 2021-01-01 and Tajikistan's 2025-05-14, 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 |
| Tajikistan | 0% | Source: FAOLEX (FAO legal database) — Tax Code of the Republic of Tajikistan · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Sierra Leone and Tajikistan 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.