Togo 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.
πΉπ¬ Togo β Togo Tax System
Togo has a progressive income tax up to 45%. TVA is 18%. The Office Togolais des Recettes (OTR) merged tax and customs administration in 2013. Phosphate exports are a key revenue source. The Port of LomΓ© is an important transit hub for landlocked Sahel countries. Togo has been pursuing digital tax reforms and e-invoicing since 2020.
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.
Togo vs Sierra Leone: Key Tax Differences (2026)
π° Income Tax: πΉπ¬ Togo has a higher top income tax rate (0β45% vs 0β35%). πΈπ± Sierra Leone is more favourable for high earners.
π VAT/Sales Tax: Togo has a higher consumption tax (18% vs 15%).
π’ Corporate Tax: πΉπ¬ Togo offers a lower corporate rate (27% vs 30%), which can influence business location decisions.
π Capital Gains: πΉπ¬ Togo taxes investment gains at a lower rate (27% vs 30%), benefiting investors.