SL · AfricaZM · Africa
Sierra Leone vs Zambia: tax rates compared
Between the two, Zambia's income tax rate (37%) tops Sierra Leone's (30%) by 7pp. The 200-country average is 28%: both sit above it. Sierra Leone's figure is dated 2021-01-01 and Zambia's 2026-01-01, 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 | ZM | Difference |
|---|---|---|---|
| Income Tax | 30% | 37% | ZM +7 pp |
| Corporate Tax | 25% | 30% | ZM +5 pp |
| VAT | 15% | 16% | ZM +1 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 |
| Zambia | 37% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | −7 pp | Zambia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Sierra Leone | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Zambia | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5 pp | Zambia higher |
Between the two, Zambia's corporate tax rate (30%) tops Sierra Leone's (25%) by 5pp. 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 |
| Zambia | 16% | Source: PWC Worldwide Tax Summaries — Zambia (Corporate, Other taxes) · as of 2026-03-20 |
| Difference | −1 pp | Zambia higher |
Between the two, Zambia's VAT rate (16%) tops Sierra Leone's (15%) by 1pp. The 181-country average is 15%: Sierra Leone matches the world average, Zambia sits above it. Sierra Leone's figure is dated 2009-03-01 and Zambia's 2026-03-20, 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 |
| Zambia | 0% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Income determination) · as of 2026-03-20 |
| Difference | +25 pp | Sierra Leone higher |
Between the two, Sierra Leone's capital gains tax rate (25%) tops Zambia's (0%) by 25pp. The 175-country average is 10.3%: Sierra Leone sits above it, Zambia sits below it. Sierra Leone's figure is dated 2021-01-01 and Zambia's 2026-03-20, 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 |
| Zambia | 0% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Other taxes) · as of 2026-03-20 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Sierra Leone and Zambia 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: Crypto Tax.