WorldTax Compare← All Comparisons

Sierra Leone vs United Kingdom
Tax Rate Comparison

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

πŸ‡ΈπŸ‡± Sierra Leone
vs
πŸ‡¬πŸ‡§ United Kingdom
Tax Year:

πŸ’° Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country β€” side by side.

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0–35%
No change
0–45%
Thresholds remain frozen; fiscal drag continuing
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
15%
No change
0–20%
Standard 20% maintained
No change
Corporate Tax Rate
Corporate Tax Rate
30%
No change
19–25%
25% main rate; possible future reform discussions
No change
Capital Gains Tax
Capital Gains Tax
Taxed as income
No change
18–24%
Post-Oct 2024 rates in full effect
No change
Social Security & Payroll
Social Security / Payroll
5% + 10%
No change
~28.3%
15% employer NI; lower secondary threshold remains
No change
State, Regional & Local Taxes

πŸ‡ΈπŸ‡± 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 (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.

πŸ‡¬πŸ‡§ United Kingdom β€” Devolved, Council & Business Rates

Scotland sets its own income tax bands (six bands; top rate 48%). Wales has limited income tax-varying powers. Northern Ireland follows UK rates. All residents pay Council Tax to local authorities (typically Β£1,200–£4,000+/year). Business rates are set nationally but collected locally. SDLT applies to property purchases (LBTT in Scotland, LTT in Wales).

⚠️ 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 United Kingdom: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡¬πŸ‡§ United Kingdom has a higher top income tax rate (0–35% vs 0–45%). πŸ‡ΈπŸ‡± Sierra Leone is more favourable for high earners.

πŸ›’ VAT/Sales Tax: United Kingdom has a higher consumption tax (15% vs 0–20%).

🏒 Corporate Tax: πŸ‡¬πŸ‡§ United Kingdom offers a lower corporate rate (25% vs 30%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡¬πŸ‡§ United Kingdom taxes investment gains at a lower rate (24% vs 30%), benefiting investors.

Related Comparisons

πŸ‡¦πŸ‡Ί Australia vs πŸ‡¬πŸ‡§ United KingdomTax comparisonπŸ‡¦πŸ‡Ή Austria vs πŸ‡¬πŸ‡§ United KingdomTax comparisonπŸ‡§πŸ‡­ Bahrain vs πŸ‡¬πŸ‡§ United KingdomTax comparisonπŸ‡§πŸ‡ͺ Belgium vs πŸ‡¬πŸ‡§ United KingdomTax comparisonπŸ‡§πŸ‡¬ Bulgaria vs πŸ‡¬πŸ‡§ United KingdomTax comparisonπŸ‡¨πŸ‡¦ Canada vs πŸ‡¬πŸ‡§ United KingdomTax comparisonπŸ‡¨πŸ‡³ China vs πŸ‡¬πŸ‡§ United KingdomTax comparisonπŸ‡­πŸ‡· Croatia vs πŸ‡¬πŸ‡§ United KingdomTax comparisonπŸ‡¨πŸ‡Ύ Cyprus vs πŸ‡¬πŸ‡§ United KingdomTax comparisonπŸ‡¨πŸ‡Ώ Czech Republic vs πŸ‡¬πŸ‡§ United KingdomTax comparisonπŸ‡©πŸ‡° Denmark vs πŸ‡¬πŸ‡§ United KingdomTax comparisonπŸ‡ͺπŸ‡¬ Egypt vs πŸ‡¬πŸ‡§ United KingdomTax comparison