SL · AfricaVU · Oceania
Sierra Leone vs Vanuatu: tax rates compared
Sierra Leone has an income tax rate of 30%, 30pp above Vanuatu's 0%. The 200-country average is 28%: Sierra Leone sits above it, Vanuatu sits below it. Sierra Leone's figure is dated 2021-01-01 and Vanuatu's 2026-07-20, 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 | VU | Difference |
|---|---|---|---|
| Income Tax | 30% | 0% | SL +30 pplargest gap |
| Corporate Tax | 25% | 0% | SL +25 pp |
| VAT | 15% | 15% | match |
| Capital Gains Tax | 25% | 0% | SL +25 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 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue — Information for Rent House Owners (Rent Tax) · as of 2026-07-20 |
| Difference | +30 pp | Sierra Leone higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Vanuatu | 0% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +25 pp | Sierra Leone higher |
Sierra Leone has a corporate tax rate of 25%, 25pp above Vanuatu's 0%. The 201-country average is 22.6%: Sierra Leone sits above it, Vanuatu 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 |
| Vanuatu | 15% | Source: Department of Customs and Inland Revenue, Vanuatu — VAT Rate Change Notice to Retailers · as of 2018-01-01 |
| Difference | 0 pp | displayed rates match |
Sierra Leone and Vanuatu share the same VAT rate: 15%. The 181-country average is 15%: Sierra Leone matches the world average, Vanuatu matches the world average. Sierra Leone's figure is dated 2009-03-01 and Vanuatu's 2018-01-01, 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 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue — Rent Tax · as of 2026-07-20 |
| Difference | +25 pp | Sierra Leone higher |
Sierra Leone has a capital gains tax rate of 25%, 25pp above Vanuatu's 0%. The 175-country average is 10.3%: Sierra Leone sits above it, Vanuatu sits below it. Sierra Leone's figure is dated 2021-01-01 and Vanuatu's 2026-07-20, 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 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue (official site) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Sierra Leone and Vanuatu 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.