South Sudan 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.
πΈπΈ South Sudan β South Sudan Tax System
South Sudan became independent in 2011 and has a nascent tax system. Progressive income tax goes up to 20%. Oil revenue (from Unity and Upper Nile states) constitutes over 95% of government revenue, with non-oil tax collection very limited. Civil war (2013β2018 and ongoing localized conflict) devastated institutions. NRA (National Revenue Authority) is rebuilding capacity with international support.
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.
South Sudan vs Sierra Leone: Key Tax Differences (2026)
π° Income Tax: πΈπ± Sierra Leone has a higher top income tax rate (0β20% vs 0β35%). πΈπΈ South Sudan is more favourable for high earners.
π VAT/Sales Tax: South Sudan has a higher consumption tax (18% vs 15%).
π’ Corporate Tax: πΈπΈ South Sudan offers a lower corporate rate (20% vs 30%), which can influence business location decisions.
π Capital Gains: πΈπΈ South Sudan taxes investment gains at a lower rate (20% vs 30%), benefiting investors.