Republic of Congo vs Sierra Leone
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
π¨π¬ Republic of Congo β Republic of Congo Tax System
The Republic of Congo (Congo-Brazzaville) has progressive income tax up to 40%. TVA is 18.9%. Oil revenue historically funds 70%+ of the government budget, but declining production since 2012 has created severe debt crises. The country underwent IMF structural adjustment. Logging is also a key sector. Tax administration is handled by the DGI.
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.
Republic of Congo vs Sierra Leone: Key Tax Differences (2026)
π° Income Tax: π¨π¬ Republic of Congo has a higher top income tax rate (0β40% vs 0β35%). πΈπ± Sierra Leone is more favourable for high earners.
π VAT/Sales Tax: Republic of Congo has a higher consumption tax (18.9% vs 15%).
π’ Corporate Tax: Corporate rates are similar in both countries (30% vs 30%).