SL · AfricaTV · Oceania
Sierra Leone vs Tuvalu: tax rates compared
Sierra Leone and Tuvalu share the same income tax rate: 30%. The 200-country average is 28%: both sit above it. Sierra Leone's figure is dated 2021-01-01 and Tuvalu's 2023-07-21, 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 | TV | Difference |
|---|---|---|---|
| Income Tax | 30% | 30% | match |
| VAT | 15% | 4% | SL +11 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 |
| Tuvalu | 30% | Source: Tuvalu Legislation (official government legislation portal) — Income Tax Act, CAP. 26.16 (2022 Revised Edition), Schedule 6 · as of 2023-07-21 |
| Difference | 0 pp | displayed rates match |
VAT
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 15% | Source: National Revenue Authority (Sierra Leone) — A Guide to the GST Legislation · as of 2009-03-01 |
| Tuvalu | 4% | Source: Consumption Tax Regulations, 2022 Revised Edition (CAP 26.02.1), Tuvalu · as of 2011-12-19 |
| Difference | +11 pp | Sierra Leone higher |
Sierra Leone has a VAT rate of 15%, 11pp above Tuvalu's 4%. The 181-country average is 15%: Sierra Leone matches the world average, Tuvalu sits below it. Sierra Leone's figure is dated 2009-03-01 and Tuvalu's 2011-12-19, 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 |
| Tuvalu | 0% | Source: Tuvalu Income Tax Act (CAP. 26.16), 2022 Revised Edition — Tuvalu Legislation Online · as of 2022-12-31 |
| Difference | +25 pp | Sierra Leone higher |
Sierra Leone has a capital gains tax rate of 25%, 25pp above Tuvalu's 0%. The 175-country average is 10.3%: Sierra Leone sits above it, Tuvalu sits below it. Sierra Leone's figure is dated 2021-01-01 and Tuvalu's 2022-12-31, 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 |
| Tuvalu | 0% | Source: Tuvalu Income Tax Act 1992 (principal direct-tax statute), via International Center for Not-for-Profit Law mirror · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Sierra Leone and Tuvalu share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Corporate Tax, Crypto Tax.