Taxes on incomes of individuals and corporations as share of GDP in Sierra Leone
Sierra Leone: Taxes on incomes of individuals and corporations as share of GDP was 2.9% in 2023. ◆ Volatile
Latest (2023)
2.9%
Change on year
up 1.6%
World rank
158th
of 184 countries
All-time high
3.3%
in 2016
All-time low
0.3%
in 1986
Years of data
39
1980–2023
Taxes on incomes of individuals and corporations as share of GDP in Sierra Leone, 1980–2023
Source: UNU-WIDER Government Revenue Dataset (2025) – with major processing by Our World in Data. Measured in %.
Analysis
Sierra Leone recorded 2.9% for taxes on incomes of individuals and corporations as share of gdp in 2023.
The figure is up 1.6% on the previous year and down 7.6% over ten years.
Over the whole period, taxes on incomes of individuals and corporations as share of gdp in Sierra Leone peaked at 3.3% in 2016 and was at its lowest, 0.3%, in 1986.
That places Sierra Leone 158th out of 184 countries with data for 2023, putting it in the bottom quarter.
The series is highly variable year to year, so single readings are best treated with caution.
Taxes on incomes of individuals and corporations as share of GDP in Sierra Leone, year by year
| Year | % | Change |
|---|---|---|
| 1980 | 1.3% | — |
| 1985 | 0.5% | -60.2% |
| 1986 | 0.3% | -42.2% |
| 1987 | 0.4% | +31.5% |
| 1988 | 0.7% | +76.9% |
| 1989 | 0.6% | -18.4% |
| 1990 | 0.8% | +36.0% |
| 1991 | 0.8% | +2.6% |
| 1992 | 1.0% | +21.8% |
| 1993 | 1.2% | +24.6% |
| 1994 | 1.1% | -8.4% |
| 1995 | 0.6% | -46.9% |
| 1996 | 0.7% | +18.0% |
| 1998 | 0.5% | -29.8% |
| 1999 | 0.8% | +56.4% |
| 2000 | 1.3% | +62.1% |
| 2001 | 1.6% | +22.6% |
| 2002 | 1.5% | -5.5% |
| 2003 | 1.4% | -5.1% |
| 2004 | 1.5% | +5.8% |
| 2005 | 1.4% | -5.8% |
| 2006 | 1.3% | -5.6% |
| 2007 | 1.2% | -7.3% |
| 2008 | 1.5% | +20.9% |
| 2009 | 1.4% | -3.3% |
| 2010 | 1.8% | +23.5% |
| 2011 | 2.2% | +27.0% |
| 2012 | 3.1% | +38.9% |
| 2013 | 3.2% | +2.0% |
| 2014 | 3.0% | -5.0% |
| 2015 | 2.6% | -13.1% |
| 2016 | 3.3% | +27.1% |
| 2017 | 2.8% | -16.9% |
| 2018 | 3.1% | +14.1% |
| 2019 | 3.2% | +2.2% |
| 2020 | 3.0% | -5.9% |
| 2021 | 3.1% | +3.0% |
| 2022 | 2.9% | -7.8% |
| 2023 | 2.9% | +1.6% |
Sierra Leone compared with similar countries
- Sierra Leone's 2.9% is below the median for low income countries, which is 4.1%, 70% of the median. (21 countries reporting)
- Sierra Leone's 2.9% is below the median for Sub-Saharan Africa, which is 4.7%, 62% of the median. (45 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 1980s | 0.6% | 0.3% | 1.3% | 6 |
| 1990s | 0.8% | 0.5% | 1.2% | 9 |
| 2000s | 1.4% | 1.2% | 1.6% | 10 |
| 2010s | 2.8% | 1.8% | 3.3% | 10 |
| 2020s | 3.0% | 2.9% | 3.1% | 4 |
Countries ranked near Sierra Leone
- 155 Gambia 3.0% compare
- 156 Madagascar 2.9% compare
- 157 Mauritania 2.9% compare
- 159 Guinea-Bissau 2.9% compare
- 160 Macau, China 2.7% compare
- 161 Niger 2.7% compare
More economy & growth data for Sierra Leone
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 2.55 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 4.53 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps -33,272 BoP, current US$ (2010)
- Foreign direct investment, net outflows (BoP, current US$), per unit -0 BoP, current US$ per US$ of GDP (2010)
- Foreign direct investment, net outflows (BoP, current US$), per capita -0.0053 BoP, current US$ per person (2010)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 121.78 million BoP, current US$ (2024)
- Foreign direct investment, net inflows (BoP, current US$), annual -16.53 % change on previous year (2024)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0175 BoP, current US$ per US$ of GDP (2024)
- Foreign direct investment, net inflows (BoP, current US$), per capita 14.09 BoP, current US$ per person (2024)
- Total reserves (includes gold, current US$), annual growth rate -12.59 % change on previous year (2024)
Frequently asked questions
- What is taxes on incomes of individuals and corporations as share of gdp in Sierra Leone?
- Taxes on incomes of individuals and corporations as share of gdp in Sierra Leone was 2.9% in 2023, according to UNU-WIDER Government Revenue Dataset (2025) – with major processing by Our World in Data.
- What is the highest taxes on incomes of individuals and corporations as share of gdp recorded in Sierra Leone?
- The highest recorded value was 3.3% in 2016.
- What is the lowest taxes on incomes of individuals and corporations as share of gdp recorded in Sierra Leone?
- The lowest recorded value was 0.3% in 1986.
- How does Sierra Leone rank for taxes on incomes of individuals and corporations as share of gdp?
- Sierra Leone ranks 158th out of 184 countries with data for 2023.
- Is taxes on incomes of individuals and corporations as share of gdp rising or falling in Sierra Leone?
- Over the last ten years it is down 7.6%. The long-run trend across the full record is volatile.
- Where does this Sierra Leone data come from?
- The figures come from UNU-WIDER Government Revenue Dataset (2025) – with major processing by Our World in Data, published as part of Taxes on incomes of individuals and corporations as share of GDP. Statizoid updates them automatically from the source API.
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About this data
Tax revenue on incomes, profits and capital gains divided by gross domestic product, expressed as a percentage.