France vs Sierra Leone
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
๐ฐ Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country โ side by side.
๐ซ๐ท France โ Local & Regional Contributions
France's 18 regions and 96 metropolitan departments do not set income tax but levy business taxes (CFE; CVAE abolished 2024). Taxe fonciรจre (property tax) is set by communes and has risen sharply. Taxe d'habitation was abolished for primary residences. Employers pay apprenticeship tax (0.68%) and professional training levies.
๐ธ๐ฑ Sierra Leone โ 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 (2014โ16) 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.
France vs Sierra Leone: Key Tax Differences (2026)
๐ฐ Income Tax: ๐ซ๐ท France has a higher top income tax rate (0โ45% vs 0โ35%). ๐ธ๐ฑ Sierra Leone is more favourable for high earners.
๐ VAT/Sales Tax: France has a higher consumption tax (5.5โ20% vs 15%).
๐ข Corporate Tax: ๐ซ๐ท France offers a lower corporate rate (25% vs 30%), which can influence business location decisions.