DZ · AfricaWS · Oceania
Algeria vs Samoa: tax rates compared
Algeria has an income tax rate of 35%, 8pp above Samoa's 27%. The 200-country average is 28%: Algeria sits above it, Samoa sits below it. Algeria's figure is dated 2025-10-01 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | DZ | WS | Difference |
|---|---|---|---|
| Income Tax | 35% | 27% | DZ +8 pplargest gap |
| Corporate Tax | 26% | 27% | WS +1 pp |
| VAT | 19% | 15% | DZ +4 pp |
| Capital Gains Tax | 35% | 27% | DZ +8 pp |
| Wealth Tax | 1% | 0% | DZ +1 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Algeria | 35% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Algeria · as of 2025-10-01 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +8 pp | Algeria higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Algeria | 26% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −1 pp | Samoa higher |
Samoa has a corporate tax rate of 27%, 1pp above Algeria's 26%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Algeria | 19% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Algeria · as of 2026-01-01 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +4 pp | Algeria higher |
Algeria has a VAT rate of 19%, 4pp above Samoa's 15%. The 181-country average is 15%: Algeria sits above it, Samoa matches the world average. Algeria's figure is dated 2026-01-01 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Algeria | 35% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Algeria · as of 2025-10-01 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +8 pp | Algeria higher |
Algeria has a capital gains tax rate of 35%, 8pp above Samoa's 27%. The 175-country average is 10.3%: both sit above it. Algeria's figure is dated 2025-10-01 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Algeria | 1% | Source: Code des Impôts Directs et Taxes Assimilées (CIDTA), Art. 281 noniès — Impôt sur la Fortune · as of 2026-01-01 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | +1 pp | Algeria higher |
Algeria has a wealth tax rate of 1%, 1pp above Samoa's 0%. The 193-country average is 0.1%: Algeria sits above it, Samoa sits below it.
Not covered for both countries yet: Crypto Tax.