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Gambia vs Sierra Leone
Tax Rate Comparison

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

πŸ‡¬πŸ‡² Gambia
vs
πŸ‡ΈπŸ‡± Sierra Leone
Tax Year:

πŸ’° Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country β€” side by side.

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0–35%
No change
0–35%
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
15%
No change
15%
No change
Corporate Tax Rate
Corporate Tax Rate
27%
No change
30%
No change
Capital Gains Tax
Capital Gains Tax
Taxed as income
No change
Taxed as income
No change
Social Security & Payroll
Social Security / Payroll
5% + 10%
No change
5% + 10%
No change
State, Regional & Local Taxes

πŸ‡¬πŸ‡² Gambia β€” Gambia Tax System

The Gambia has progressive income tax up to 35%. Standard GST is 15%. Following the end of Yahya Jammeh's 22-year dictatorship in 2017, President Adama Barrow has been rebuilding democratic institutions. The economy is heavily tourism-dependent and relies on groundnut exports and remittances. GRA (Gambia Revenue Authority) administers tax collection.

πŸ‡ΈπŸ‡± Sierra Leone β€” 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.

⚠️ 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.

Gambia vs Sierra Leone: Key Tax Differences (2026)

πŸ’° Income Tax: Gambia and Sierra Leone have similar top income tax rates (0–35% vs 0–35%).

πŸ›’ VAT/Sales Tax: Both countries have comparable consumption tax rates (15% vs 15%).

🏒 Corporate Tax: πŸ‡¬πŸ‡² Gambia offers a lower corporate rate (27% vs 30%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡¬πŸ‡² Gambia taxes investment gains at a lower rate (27% vs 30%), benefiting investors.

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