Mauritius vs Sierra Leone
Tax Rate Comparison
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💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇲🇺 Mauritius — Mauritius Tax System
Mauritius is one of Africa's premier financial centres with a flat 15% income tax rate. No capital gains tax. The country has a vast tax treaty network (50+ DTAs) and is a major conduit for investment into Africa and India. A Global Business Licence (GBL) allows companies to access preferential treaty rates. Financial services, tourism, and textiles are the main sectors. The country is on FATF grey-lists periodically for AML concerns.
🇸🇱 Sierra Leone — 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 (2014–16) 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.
Mauritius vs Sierra Leone: Key Tax Differences (2026)
💰 Income Tax: 🇸🇱 Sierra Leone has a higher top income tax rate (0–15% vs 0–35%). 🇲🇺 Mauritius is more favourable for high earners.
🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (15% vs 15%).
🏢 Corporate Tax: 🇲🇺 Mauritius offers a lower corporate rate (15% vs 30%), which can influence business location decisions.
📈 Capital Gains: 🇲🇺 Mauritius taxes investment gains at a lower rate (0% vs 30%), benefiting investors.