SL · AfricaGB · Europe
Sierra Leone vs United Kingdom: tax rates compared
United Kingdom has an income tax rate of 45%, 15pp 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 United Kingdom's 2025-01-01, 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 | GB | Difference |
|---|---|---|---|
| Income Tax | 30% | 45% | GB +15 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 15% | 20% | GB +5 pp |
| Capital Gains Tax | 25% | 24% | SL +1 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 |
| United Kingdom | 45% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −15 pp | United Kingdom higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United Kingdom | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
Sierra Leone and United Kingdom share the same corporate tax rate: 25%. The 201-country average is 22.6%: both sit above 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 |
| United Kingdom | 20% | Source: PWC Worldwide Tax Summaries — United Kingdom (Corporate, Other taxes) · as of 2025-12-24 |
| Difference | −5 pp | United Kingdom higher |
United Kingdom has a VAT rate of 20%, 5pp above Sierra Leone's 15%. The 181-country average is 15%: Sierra Leone matches the world average, United Kingdom sits above it. Sierra Leone's figure is dated 2009-03-01 and United Kingdom's 2025-12-24, 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 |
| United Kingdom | 24% | Source: GOV.UK (HMRC) — Capital Gains Tax: rates · as of 2024-10-30 |
| Difference | +1 pp | Sierra Leone higher |
Sierra Leone has a capital gains tax rate of 25%, 1pp above United Kingdom's 24%. The 175-country average is 10.3%: both sit above it. Sierra Leone's figure is dated 2021-01-01 and United Kingdom's 2024-10-30, 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 |
| United Kingdom | 0% | Source: PWC Worldwide Tax Summaries — United Kingdom (Individual, Other taxes) · as of 2025-12-24 |
| Difference | 0 pp | displayed rates match |
Sierra Leone and United Kingdom share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Sierra Leone's figure is dated 2026-07-18 and United Kingdom's 2025-12-24, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.