Sierra Leone vs Guinea
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 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
🇸🇱 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.
🇬🇳 Guinea — Guinea Tax System
Guinea has progressive income tax up to 40%. TVA (VAT) is 18%. The country holds the world's largest bauxite reserves and significant iron ore deposits, making mining-sector tax revenue critical. Following the September 2021 coup, the junta government (CNRD) has focused on renegotiating mining contracts to increase state revenue. Tax administration is being reformed with IMF support.
Sierra Leone vs Guinea: Key Tax Differences (2026)
💰 Income Tax: 🇬🇳 Guinea has a higher top income tax rate (0–35% vs 0–40%). 🇸🇱 Sierra Leone is more favourable for high earners.
🛒 VAT/Sales Tax: Guinea has a higher consumption tax (15% vs 18%).
🏢 Corporate Tax: 🇸🇱 Sierra Leone offers a lower corporate rate (30% vs 35%), which can influence business location decisions.
📈 Capital Gains: 🇸🇱 Sierra Leone taxes investment gains at a lower rate (30% vs 35%), benefiting investors.