Comoros or Sierra Leone: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: Comoros and Sierra Leone weigh about the same on the taxpayer.

Tax Comoros Sierra Leone Gap
Corporate income tax headline rate 35% 30% +5.0 points
Personal income tax top bracket 0% to 30% 0% to 30% Same rate
VAT standard rate 10% 15% −5.0 points

Detailed schedules

Corporate income tax

Comoros

Companies, general case Article 33 of the general tax code 35%
Public and semi-public enterprises Over 500 million KMF revenue 50%

Sierra Leone

Resident companies Raised from 25% to 30% by 2026 finance law 30%
Non-resident individuals Single rate on Sierra Leone-source income 25%

Personal income tax

Comoros

Up to 150,000 KMF Article 97 table 0%
150,001 to 500,000 KMF 5%
500,001 to 1,000,000 KMF 10%
1,000,001 to 1,500,000 KMF 15%
1,500,001 to 2,500,000 KMF 20%
2,500,001 to 3,500,000 KMF 25%
Over 3,500,000 KMF 30%

Sierra Leone

Up to 600 NLe per month Or 7,200 NLe per year 0%
600 to 1,200 NLe 15%
1,200 to 1,800 NLe 20%
1,800 to 2,400 NLe 25%
Over 2,400 NLe 30%
See the Comoros page See the Sierra Leone page