Because the content is the same, the level of difficulty for both the computer and the paper test are the same. In addition, neither test is easier than the other because the scoring for all sections is also the same. However, some test takers did find IELTS on computer easier because of the comfort level. Also, people who use computers phones more for typing in their daily lives would rather take the IELTS on computer, than write on paper.
Read IELTS on computer vs IELTS on paper