Tonga 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
🇹🇴 Tonga — Tonga Tax System
Tonga levies income tax at a flat 20% on income above the personal allowance. No capital gains tax. Consumption tax at 15% replaced the previous sales tax. The economy is heavily reliant on remittances (over 40% of GDP) from Tongans abroad, mainly in Australia, New Zealand and the US. Agriculture and fishing are the main domestic sectors.
🇸🇱 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.
Tonga vs Sierra Leone: Key Tax Differences (2026)
💰 Income Tax: 🇸🇱 Sierra Leone has a higher top income tax rate (0–20% vs 0–35%). 🇹🇴 Tonga is more favourable for high earners.
🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (15% vs 15%).
🏢 Corporate Tax: 🇹🇴 Tonga offers a lower corporate rate (25% vs 30%), which can influence business location decisions.
📈 Capital Gains: 🇹🇴 Tonga taxes investment gains at a lower rate (0% vs 30%), benefiting investors.