Mauritius vs Sierra Leone
Tax Rate Comparison
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π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π²πΊ Mauritius β Mauritius Tax System
Mauritius is one of Africa's premier financial centres with a flat 15% income tax rate. No capital gains tax. The country has a vast tax treaty network (50+ DTAs) and is a major conduit for investment into Africa and India. A Global Business Licence (GBL) allows companies to access preferential treaty rates. Financial services, tourism, and textiles are the main sectors. The country is on FATF grey-lists periodically for AML concerns.
πΈπ± 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 (2014β16) 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.
Mauritius vs Sierra Leone: Key Tax Differences (2026)
π° Income Tax: πΈπ± Sierra Leone has a higher top income tax rate (0β15% vs 0β35%). π²πΊ Mauritius is more favourable for high earners.
π VAT/Sales Tax: Both countries have comparable consumption tax rates (15% vs 15%).
π’ Corporate Tax: π²πΊ Mauritius offers a lower corporate rate (15% vs 30%), which can influence business location decisions.
π Capital Gains: π²πΊ Mauritius taxes investment gains at a lower rate (0% vs 30%), benefiting investors.