Somalia vs Sierra Leone
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
🇸🇴 Somalia — Somalia Tax System
Somalia's formal tax system is extremely limited. The Federal Government has been rebuilding fiscal capacity since 2012 after decades of civil war. Tax revenue is less than 2% of GDP. Customs duties at ports (especially Mogadishu) are the main revenue source. Al-Shabaab controls much of the south and runs a parallel extortion-based taxation system. Income tax legislation exists on paper but enforcement is minimal.
🇸🇱 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.
Somalia vs Sierra Leone: Key Tax Differences (2026)
💰 Income Tax: 🇸🇱 Sierra Leone has a higher top income tax rate (0–30% vs 0–35%). 🇸🇴 Somalia is more favourable for high earners.
🛒 VAT/Sales Tax: Sierra Leone has a higher consumption tax (10% vs 15%).
🏢 Corporate Tax: Corporate rates are similar in both countries (30% vs 30%).
📈 Capital Gains: 🇸🇴 Somalia taxes investment gains at a lower rate (0% vs 30%), benefiting investors.