Paying taxes: Profit tax in Sierra Leone

Sierra Leone: Paying taxes: Profit tax was 18.5% in 2019. ◆ Volatile

Latest (2019)
18.5%
Change on year
unchanged
World rank
76th
of 190 countries
All-time high
18.8%
in 2013
All-time low
0.0%
in 2005
Years of data
15
2005–2019

Paying taxes: Profit tax in Sierra Leone, 2005–2019

051015202005201220192005: 0 % of profits2006: 0 % of profits2007: 0 % of profits2008: 0 % of profits2009: 0 % of profits2010: 0 % of profits2011: 18.2 % of profits2012: 18.2 % of profits2013: 18.8 % of profits2014: 18.8 % of profits2015: 18.5 % of profits2016: 18.5 % of profits2017: 18.5 % of profits2018: 18.5 % of profits2019: 18.5 % of profits

Source: World Bank. Measured in % of profits.

Analysis

The most recent figure for paying taxes: profit tax in Sierra Leone is 18.5%, measured in 2019.

The figure is down 1.6% over five years.

Over the whole period, paying taxes: profit tax in Sierra Leone peaked at 18.8% in 2013 and was at its lowest, 0.0%, in 2005.

That places Sierra Leone 76th out of 190 countries with data for 2019, putting it in the middle of the range.

The series is highly variable year to year, so single readings are best treated with caution.

Paying taxes: Profit tax in Sierra Leone, year by year

Annual values for Paying taxes: Profit tax (% of profits) in Sierra Leone, 2005 to 2019.
Year % of profits Change
2005 0.0%
2006 0.0%
2007 0.0%
2008 0.0%
2009 0.0%
2010 0.0%
2011 18.2%
2012 18.2% +0.0%
2013 18.8% +3.3%
2014 18.8% +0.0%
2015 18.5% -1.6%
2016 18.5% +0.0%
2017 18.5% +0.0%
2018 18.5% +0.0%
2019 18.5% +0.0%

Averages by decade

DecadeAverage LowestHighest Years
2000s 0.0% 0.0% 0.0% 5
2010s 16.6% 0.0% 18.8% 10

Countries ranked near Sierra Leone

  1. 73 Costa Rica 19.2% compare
  2. 74 Cambodia 19.0% compare
  3. 75 Seychelles 18.8% compare
  4. 77 Iran, Islamic Republic of 18.4% compare
  5. 78 Cape Verde 18.3% compare
  6. 79 Ecuador 18.2% compare
  7. 79 Republic of Korea 18.2% compare

See the full ranking of 190 places →

More reference data data for Sierra Leone

All data for Sierra Leone →

Frequently asked questions

What is paying taxes: profit tax in Sierra Leone?
Paying taxes: profit tax in Sierra Leone was 18.5% in 2019, according to the World Bank.
What is the highest paying taxes: profit tax recorded in Sierra Leone?
The highest recorded value was 18.8% in 2013.
What is the lowest paying taxes: profit tax recorded in Sierra Leone?
The lowest recorded value was 0.0% in 2005.
How does Sierra Leone rank for paying taxes: profit tax?
Sierra Leone ranks 76th out of 190 countries with data for 2019.
Where does this Sierra Leone data come from?
The figures come from the World Bank, published as part of Paying taxes: Profit tax (% of profits). Statizoid updates them automatically from the source API.

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Paying taxes: Profit tax in Sierra Leone. Statizoid. Retrieved 05 September 2026, from https://reference.statizoid.com/stat/paying-taxes-profit-tax-percent-of-profits/sierra-leone/

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About this data

Indicator
Paying taxes: Profit tax (% of profits)
Unit
% of profits
Source
World Bank
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
190 places, 2,789 data points, 2005–2019
Last refreshed

The profit tax measures the amount of income taxes borne by the business in the second year of operation, expressed as a share of commercial pro?t.