Sierra Leone or United States: which taxes less?

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

Lighter: United States, ahead by 0.5 FiScore point.

Tax Sierra Leone United States Gap
Corporate income tax headline rate 30% 21% +9.0 points
Personal income tax top bracket 0% to 30% 10% to 37% −7.0 points
VAT standard rate 15% 11.73% +3.3 points

Detailed schedules

Corporate income tax

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%

United States

Federal tax 21%
State tax 0% to over 9% depending on the state n/a

Personal income tax

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%

United States

n/a

See the Sierra Leone page See the United States page