Panama vs Sierra Leone: Corporate income tax (CIT) - statutory and targeted small business
Corporate income tax (CIT) - statutory and targeted small business over time
- Panama
- Sierra Leone
How they compare
Panama currently reports 25 Percentage of taxable income against 25 Percentage of taxable income in Sierra Leone, a difference of 0 Percentage of taxable income.
Across all 27 years both countries report, Sierra Leone has been ahead every year.
Panama ranks 44th and Sierra Leone ranks 44th of 128 countries.
Sierra Leone has averaged higher in every one of the 3 decades both report.
Head to head by decade
| Decade | Panama | Sierra Leone | Difference | Ahead |
|---|---|---|---|---|
| 2000s | 30 Percentage of taxable income | 31 Percentage of taxable income | 1 Percentage of taxable income | Sierra Leone |
| 2010s | 25.25 Percentage of taxable income | 30 Percentage of taxable income | 4.75 Percentage of taxable income | Sierra Leone |
| 2020s | 25 Percentage of taxable income | 25 Percentage of taxable income | 0 Percentage of taxable income | — |
Averages of every year both report within each decade.
Frequently asked questions
- Which has higher corporate income tax (cit) - statutory and targeted small business, Panama or Sierra Leone?
- Panama, at 25 Percentage of taxable income against 25 Percentage of taxable income in Sierra Leone as of 2026.
- What is the difference in corporate income tax (cit) - statutory and targeted small business between Panama and Sierra Leone?
- 0 Percentage of taxable income, with Panama ahead.
- How many years of comparable data are there for Panama and Sierra Leone?
- 27 years are reported by both, from 2000 to 2026.
- How do Panama and Sierra Leone rank globally for corporate income tax (cit) - statutory and targeted small business?
- Panama ranks 44th and Sierra Leone ranks 44th of 128 countries.
- Where does this data come from?
- Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.
Individual pages
About this data
Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.