SL · AfricaUA · Europe
Sierra Leone vs Ukraine: tax rates compared
Sierra Leone has an income tax rate of 30%, 12pp above Ukraine's 18%. The 200-country average is 28%: Sierra Leone sits above it, Ukraine sits below it. Sierra Leone's figure is dated 2021-01-01 and Ukraine's 2026-06-30, 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 | UA | Difference |
|---|---|---|---|
| Income Tax | 30% | 18% | SL +12 pplargest gap |
| Corporate Tax | 25% | 18% | SL +7 pp |
| VAT | 15% | 20% | UA +5 pp |
| Capital Gains Tax | 25% | 18% | SL +7 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 |
| Ukraine | 18% | Source: PWC Worldwide Tax Summaries — Ukraine (Individual, Taxes on personal income) · as of 2026-06-30 |
| Difference | +12 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Ukraine | 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 Ukraine's 18%. The 201-country average is 22.6%: Sierra Leone sits above it, Ukraine 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 |
| Ukraine | 20% | Source: PWC Worldwide Tax Summaries — Ukraine (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | −5 pp | Ukraine higher |
Ukraine has a VAT rate of 20%, 5pp above Sierra Leone's 15%. The 181-country average is 15%: Sierra Leone matches the world average, Ukraine sits above it. Sierra Leone's figure is dated 2009-03-01 and Ukraine's 2026-06-30, 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 |
| Ukraine | 18% | Source: PWC Worldwide Tax Summaries — Capital gains tax (CGT) rates (quick chart, Ukraine individual row) · as of 2026-06-30 |
| Difference | +7 pp | Sierra Leone higher |
Sierra Leone has a capital gains tax rate of 25%, 7pp above Ukraine's 18%. The 175-country average is 10.3%: both sit above it. Sierra Leone's figure is dated 2021-01-01 and Ukraine's 2026-06-30, 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 |
| Ukraine | 0% | Source: PWC Worldwide Tax Summaries — Ukraine (Individual, Other taxes) · as of 2026-06-30 |
| Difference | 0 pp | displayed rates match |
Sierra Leone and Ukraine 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.