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Australia vs Sierra Leone
Tax Rate Comparison

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

🇦🇺 Australia
vs
🇸🇱 Sierra Leone
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
0–45%
+ 2% Medicare; thresholds indexed to CPI
No change
0–35%
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
10%
No change planned
No change
15%
No change

Corporate Tax Rate

Corporate Tax Rate
25–30%
Stable; Pillar Two active for large MNCs
No change
30%
No change

Capital Gains Tax

Capital Gains Tax
0–22.5%
50% discount maintained
No change
Taxed as income
No change

Social Security & Payroll

Social Security / Payroll
12%
12% super guarantee; target rate reached
No change
5% + 10%
No change
State, Regional & Local Taxes

🇦🇺 AustraliaState & Territory Taxes

Australia's 6 states and 2 territories levy payroll tax (4.75%–6.85%), stamp duty on property, and land tax on investment properties. There is no state income tax — income tax is federal only. The Stage 3 tax cuts (effective July 2024) restructured brackets significantly. The ACT is progressively replacing stamp duty with broad-based land value tax. Councils levy rates on property owners.

🇸🇱 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.

⚠️ 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.

Australia vs Sierra Leone: Key Tax Differences (2026)

💰 Income Tax: 🇦🇺 Australia has a higher top income tax rate (0–45% vs 0–35%). 🇸🇱 Sierra Leone 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 (25–30% vs 30%).

📈 Capital Gains: 🇦🇺 Australia taxes investment gains at a lower rate (22.5% vs 30%), benefiting investors.

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