Sierra Leone vs Somalia
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.
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.
πΈπ΄ Somalia β Somalia Tax System
Somalia's formal tax system is extremely limited. The Federal Government has been rebuilding fiscal capacity since 2012 after decades of civil war. Tax revenue is less than 2% of GDP. Customs duties at ports (especially Mogadishu) are the main revenue source. Al-Shabaab controls much of the south and runs a parallel extortion-based taxation system. Income tax legislation exists on paper but enforcement is minimal.
Sierra Leone vs Somalia: Key Tax Differences (2026)
π° Income Tax: πΈπ± Sierra Leone has a higher top income tax rate (0β35% vs 0β30%). πΈπ΄ Somalia is more favourable for high earners.
π VAT/Sales Tax: Sierra Leone has a higher consumption tax (15% vs 10%).
π’ Corporate Tax: Corporate rates are similar in both countries (30% vs 30%).
π Capital Gains: πΈπ΄ Somalia taxes investment gains at a lower rate (0% vs 30%), benefiting investors.