WorldTax Compare← All Comparisons

Sierra Leone vs Samoa
Tax Rate Comparison

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

πŸ‡ΈπŸ‡± Sierra Leone
vs
πŸ‡ΌπŸ‡Έ Samoa
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
0–27%
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
15%
No change
15%
No change
Corporate Tax Rate
Corporate Tax Rate
30%
No change
27%
No change
Capital Gains Tax
Capital Gains Tax
Taxed as income
No change
0%
No change
Social Security & Payroll
Social Security / Payroll
5% + 10%
No change
5% + 5%
No change
State, Regional & Local Taxes

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.

πŸ‡ΌπŸ‡Έ Samoa β€” Samoa Tax System

Samoa (formerly Western Samoa) levies income tax at progressive rates up to 27%. VAGST (Value Added Goods and Services Tax) applies at 15%. Samoa International Finance Authority (SIFA) regulates an offshore financial centre. Remittances from diaspora in New Zealand and Australia are a major income source. Agriculture and fishing dominate domestic production.

⚠️ 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.

Sierra Leone vs Samoa: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡ΈπŸ‡± Sierra Leone has a higher top income tax rate (0–35% vs 0–27%). πŸ‡ΌπŸ‡Έ Samoa is more favourable for high earners.

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

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

πŸ“ˆ Capital Gains: πŸ‡ΌπŸ‡Έ Samoa taxes investment gains at a lower rate (0% vs 30%), benefiting investors.

Related Comparisons

πŸ‡ΈπŸ‡± Sierra Leone vs πŸ‡¦πŸ‡« AfghanistanTax comparisonπŸ‡ΈπŸ‡± Sierra Leone vs πŸ‡¦πŸ‡¬ Antigua and BarbudaTax comparisonπŸ‡ΈπŸ‡± Sierra Leone vs πŸ‡§πŸ‡― BeninTax comparisonπŸ‡ΈπŸ‡± Sierra Leone vs πŸ‡§πŸ‡« Burkina FasoTax comparisonπŸ‡ΈπŸ‡± Sierra Leone vs πŸ‡¨πŸ‡» Cape VerdeTax comparisonπŸ‡ΈπŸ‡± Sierra Leone vs πŸ‡¨πŸ‡« Central African RepublicTax comparisonπŸ‡ΈπŸ‡± Sierra Leone vs πŸ‡ΉπŸ‡© ChadTax comparisonπŸ‡ΈπŸ‡± Sierra Leone vs πŸ‡°πŸ‡² ComorosTax comparisonπŸ‡ΈπŸ‡± Sierra Leone vs πŸ‡©πŸ‡― DjiboutiTax comparisonπŸ‡ΈπŸ‡± Sierra Leone vs πŸ‡©πŸ‡² DominicaTax comparisonπŸ‡ΈπŸ‡± Sierra Leone vs πŸ‡¬πŸ‡Ά Equatorial GuineaTax comparisonπŸ‡ΈπŸ‡± Sierra Leone vs πŸ‡ͺπŸ‡· EritreaTax comparison