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Sierra Leone vs Saudi Arabia
Tax Rate Comparison

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

🇸🇱 Sierra Leone
vs
🇸🇦 Saudi Arabia
Tax Year:

💰 Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–35%
No change
0% / 20%
No personal income tax; competitive positioning maintained
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
No change
15%
15% VAT stable; GCC harmonization efforts
No change

Corporate Tax Rate

Corporate Tax Rate
30%
No change
20%
20% CIT; special economic zone (NEOM etc.) benefits
No change

Capital Gains Tax

Capital Gains Tax
Taxed as income
No change
20%
20% via CIT framework
No change

Social Security & Payroll

Social Security / Payroll
5% + 10%
No change
~22.5%
GOSI contribution rates stable; expat levy increasing
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.

🇸🇦 Saudi ArabiaZakat, Salam & Municipality Fees

Saudi Arabia has no local or regional income taxes on individuals — the Kingdom operates as a unitary state for tax purposes. Municipalities (amanaat) collect fees for commercial licences, land use, and services. Zakat (Islamic wealth levy at 2.5% of Zakat base) applies to Saudi nationals and GCC citizens with business income, instead of income tax. Foreign companies pay CIT at 20%. The government levies municipality fees of 2.5% on commercial and residential rents. Vision 2030 is transforming the fiscal landscape.

⚠️ 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 Saudi Arabia: Key Tax Differences (2026)

💰 Income Tax: 🇸🇱 Sierra Leone has a higher top income tax rate (0–35% vs 0% / 20%). 🇸🇦 Saudi Arabia is more favourable for high earners.

🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (15% vs 15%).

🏢 Corporate Tax: 🇸🇦 Saudi Arabia offers a lower corporate rate (20% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇸🇦 Saudi Arabia taxes investment gains at a lower rate (20% vs 30%), benefiting investors.

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