SL · AfricaUS · Americas
Sierra Leone vs United States: tax rates compared
Between the two, United States's income tax rate (43.7%) tops Sierra Leone's (30%) by 13.7pp. The 200-country average is 28%: both sit above it. Sierra Leone's figure is dated 2021-01-01 and United States'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 | US | Difference |
|---|---|---|---|
| Income Tax | 30% | 43.7% | US +13.7 pplargest gap |
| Corporate Tax | 25% | 25.6% | US +0.6 pp |
| Capital Gains Tax | 25% | 20% | SL +5 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 States | 43.7% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −13.7 pp | United States higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United States | 25.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −0.6 pp | United States higher |
Between the two, United States's corporate tax rate (25.6%) tops Sierra Leone's (25%) by 0.6pp. The 201-country average is 22.6%: both sit above 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 |
| United States | 20% | Source: PWC Worldwide Tax Summaries — United States (Individual, Other taxes) · as of 2025-01-01 |
| Difference | +5 pp | Sierra Leone higher |
Between the two, Sierra Leone's capital gains tax rate (25%) tops United States's (20%) by 5pp. The 175-country average is 10.3%: both sit above it. Sierra Leone's figure is dated 2021-01-01 and United States's 2025-01-01, 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 States | 0% | Source: PWC Worldwide Tax Summaries — United States (Individual, Other taxes) · as of 2026-03-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Sierra Leone and United States both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Crypto Tax.