Antigua and Barbuda vs Sierra Leone
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ฆ๐ฌ Antigua and Barbuda โ Antigua & Barbuda Tax System
Antigua and Barbuda has no personal income tax โ abolished in 1976. Revenue comes from a 15% VAT, property taxes, and trade duties. The country operates a Citizenship by Investment programme attractive to HNWIs. Offshore financial services and tourism dominate. A member of CARICOM and OECS.
๐ธ๐ฑ Sierra Leone โ Sierra Leone Tax System
Sierra Leone has progressive income tax up to 35%. NRA (National Revenue Authority) administers tax collection. The country is recovering from the Ebola epidemic (2014โ16) and remains heavily aid-dependent. Mineral exports (iron ore, diamonds, titanium) are key. A 15% GST applies. The 2023 elections brought a new government focused on domestic revenue mobilization.
Antigua and Barbuda vs Sierra Leone: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ธ๐ฑ Sierra Leone has a higher top income tax rate (0% vs 0โ35%). ๐ฆ๐ฌ Antigua and Barbuda is more favourable for high earners.
๐ VAT/Sales Tax: Both countries have comparable consumption tax rates (15% vs 15%).
๐ข Corporate Tax: ๐ฆ๐ฌ Antigua and Barbuda offers a lower corporate rate (25% vs 30%), which can influence business location decisions.
๐ Capital Gains: ๐ฆ๐ฌ Antigua and Barbuda taxes investment gains at a lower rate (0% vs 30%), benefiting investors.