SL · AfricaTN · Africa
Sierra Leone vs Tunisia: tax rates compared
Tunisia has an income tax rate of 40%, 10pp 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 Tunisia's 2025-01-01, 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 | TN | Difference |
|---|---|---|---|
| Income Tax | 30% | 40% | TN +10 pplargest gap |
| Corporate Tax | 25% | 20% | SL +5 pp |
| VAT | 15% | 19% | TN +4 pp |
| Wealth Tax | 0% | 1% | TN +1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 30% | Source: Sierra Leone National Revenue Authority — 2022 NRA Tax Guide · as of 2021-01-01 |
| Tunisia | 40% | Source: PWC Worldwide Tax Summaries — Tunisia (Individual, Taxes on personal income) · as of 2025-01-01 |
| Difference | −10 pp | Tunisia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Tunisia | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Sierra Leone higher |
Sierra Leone has a corporate tax rate of 25%, 5pp above Tunisia's 20%. The 201-country average is 22.6%: Sierra Leone sits above it, Tunisia 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 |
| Tunisia | 19% | Source: PWC Worldwide Tax Summaries — Tunisia (Corporate, Other taxes) · as of 2026-06-29 |
| Difference | −4 pp | Tunisia higher |
Tunisia has a VAT rate of 19%, 4pp above Sierra Leone's 15%. The 181-country average is 15%: Sierra Leone matches the world average, Tunisia sits above it. Sierra Leone's figure is dated 2009-03-01 and Tunisia's 2026-06-29, 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 |
| Tunisia | 1% | Source: PWC Worldwide Tax Summaries — Tunisia (Individual, Other taxes) · as of 2026-06-29 |
| Difference | −1 pp | Tunisia higher |
Tunisia has a wealth tax rate of 1%, 1pp above Sierra Leone's 0%. The 193-country average is 0.1%: Sierra Leone sits below it, Tunisia sits above it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.