Ivory Coast or Sierra Leone: which taxes less?

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

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

Tax Ivory Coast Sierra Leone Gap
Corporate income tax headline rate 25% 30% −5.0 points
Personal income tax top bracket 0% to 32% 0% to 30% +2.0 points
VAT standard rate 18% 15% +3.0 points

Detailed schedules

Corporate income tax

Ivory Coast

n/a

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

Ivory Coast

Up to 75,000 XOF per month 0%
75,001 to 240,000 XOF 16%
240,001 to 800,000 XOF 21%
800,001 to 2,400,000 XOF 24%
2,400,001 to 8,000,000 XOF 28%
Over 8,000,000 XOF 32%

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 Ivory Coast page See the Sierra Leone page