Vanuatu 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
🇻🇺 Vanuatu — Vanuatu Tax System
Vanuatu has no income tax, no capital gains tax, no inheritance tax, and no withholding tax — one of the world's most tax-free jurisdictions. Revenue comes from VAT at 15% and import duties. The Vanuatu Development Support Programme (VDSP) citizenship by investment programme is very popular. Port Vila is a growing offshore financial centre.
🇸🇱 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.
Vanuatu vs Sierra Leone: Key Tax Differences (2026)
💰 Income Tax: 🇸🇱 Sierra Leone has a higher top income tax rate (0% vs 0–35%). 🇻🇺 Vanuatu is more favourable for high earners.
🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (15% vs 15%).
🏢 Corporate Tax: 🇻🇺 Vanuatu offers a lower corporate rate (0% vs 30%), which can influence business location decisions.
📈 Capital Gains: 🇻🇺 Vanuatu taxes investment gains at a lower rate (0% vs 30%), benefiting investors.