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Sierra Leone vs India
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

🇸🇱 Sierra Leone
vs
🇮🇳 India
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–35%
No change
0–30%
Zero tax slab expanded; new regime standard
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
No change
0–28%
Further GST rationalization expected
No change

Corporate Tax Rate

Corporate Tax Rate
30%
No change
22–25%
Pillar Two domestic rules being finalized
No change

Capital Gains Tax

Capital Gains Tax
Taxed as income
No change
12.5–20%
12.5% LTCG equity; 20% property with indexation
No change

Social Security & Payroll

Social Security / Payroll
5% + 10%
No change
24%
New social security code implementation ongoing
No change
State, Regional & Local Taxes

🇸🇱 Sierra LeoneSierra 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.

🇮🇳 IndiaState, Professional & GST Variation

India's 28 states levy professional tax (up to ₹2,500/year), stamp duty on property (3%–8%), and state excise on alcohol. GST has largely unified indirect taxes but petroleum products remain state-controlled. Property tax (nagar nigam) varies by city. Maharashtra, Karnataka, and Tamil Nadu have higher professional taxes.

⚠️ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025–2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Sierra Leone vs India: Key Tax Differences (2026)

💰 Income Tax: 🇸🇱 Sierra Leone has a higher top income tax rate (0–35% vs 0–30%). 🇮🇳 India is more favourable for high earners.

🛒 VAT/Sales Tax: India has a higher consumption tax (15% vs 0–28%).

🏢 Corporate Tax: 🇮🇳 India offers a lower corporate rate (25% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇮🇳 India taxes investment gains at a lower rate (20% vs 30%), benefiting investors.

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