Sierra Leone vs Djibouti
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
πΈπ± Sierra Leone β 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 (2014β16) 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.
π©π― Djibouti β Djibouti Tax System
Djibouti has progressive income tax up to 30%. The country is strategically important as a maritime hub and hosts multiple foreign military bases (US, France, China, Italy, Japan), which provide significant lease revenue. The Port of Djibouti handles ~95% of Ethiopian imports/exports. VAT at 10% was introduced in 2009. Free trade zones offer tax exemptions.
Sierra Leone vs Djibouti: Key Tax Differences (2026)
π° Income Tax: πΈπ± Sierra Leone has a higher top income tax rate (0β35% vs 0β30%). π©π― Djibouti is more favourable for high earners.
π VAT/Sales Tax: Sierra Leone has a higher consumption tax (15% vs 10%).
π’ Corporate Tax: π©π― Djibouti offers a lower corporate rate (25% vs 30%), which can influence business location decisions.
π Capital Gains: π©π― Djibouti taxes investment gains at a lower rate (25% vs 30%), benefiting investors.