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Sierra Leone vs Timor-Leste: tax rates compared
Sierra Leone has an income tax rate of 30%, 20pp above Timor-Leste's 10%. The 200-country average is 28%: Sierra Leone sits above it, Timor-Leste sits below it. Sierra Leone's figure is dated 2021-01-01 and Timor-Leste's 2026-03-05, 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 | TL | Difference |
|---|---|---|---|
| Income Tax | 30% | 10% | SL +20 pplargest gap |
| Corporate Tax | 25% | 10% | SL +15 pp |
| Capital Gains Tax | 25% | 10% | SL +15 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 |
| Timor-Leste | 10% | Source: PWC Worldwide Tax Summaries — Timor-Leste (Individual, Taxes on personal income) · as of 2026-03-05 |
| Difference | +20 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Timor-Leste | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +15 pp | Sierra Leone higher |
Sierra Leone has a corporate tax rate of 25%, 15pp above Timor-Leste's 10%. The 201-country average is 22.6%: Sierra Leone sits above it, Timor-Leste sits below 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 |
| Timor-Leste | 10% | Source: PWC Worldwide Tax Summaries — Timor-Leste (Individual, Taxes on personal income) · as of 2026-03-05 |
| Difference | +15 pp | Sierra Leone higher |
Sierra Leone has a capital gains tax rate of 25%, 15pp above Timor-Leste's 10%. The 175-country average is 10.3%: Sierra Leone sits above it, Timor-Leste sits below it. Sierra Leone's figure is dated 2021-01-01 and Timor-Leste's 2026-03-05, 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 |
| Timor-Leste | 0% | Source: PWC Worldwide Tax Summaries — Timor-Leste (Individual, Other taxes) · as of 2026-03-05 |
| Difference | 0 pp | displayed rates match |
Sierra Leone and Timor-Leste share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Crypto Tax.