AD · EuropeWS · Oceania
Andorra vs Samoa: tax rates compared
Samoa has an income tax rate of 27%, 17pp above Andorra's 10%. The 200-country average is 28%: both sit below it. Andorra's figure is dated 2023-01-19 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AD | WS | Difference |
|---|---|---|---|
| Income Tax | 10% | 27% | WS +17 pp |
| Corporate Tax | 10% | 27% | WS +17 pp |
| VAT | 4.5% | 15% | WS +10.5 pp |
| Capital Gains Tax | 0% | 27% | WS +27 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | Source: Consell General (Parliament of Andorra) — Llei 5/2023, del 19 de gener, de mesures per a la reforma de la imposició directa · as of 2023-01-19 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −17 pp | Samoa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 10% | 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 | −17 pp | Samoa higher |
Samoa has a corporate tax rate of 27%, 17pp above Andorra's 10%. The 201-country average is 22.6%: Andorra sits below it, Samoa sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Andorra | 4.5% | Source: Butlletí Oficial del Principat d'Andorra (BOPA) — Llei 11/2012, de l'impost general indirecte (text refós) · as of 2014-07-30 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | −10.5 pp | Samoa higher |
Samoa has a VAT rate of 15%, 10.5pp above Andorra's 4.5%. The 181-country average is 15%: Andorra sits below it, Samoa matches the world average. Andorra's figure is dated 2014-07-30 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Andorra | 0% | Source: Consell General (Andorra) — Butlletí Oficial del Principat d'Andorra (BOPA), Llei 5/2023, del 19 de gener, amending the Personal Income Tax Law (Llei 5/2014), Article 5(k) · as of 2023-01-19 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −27 pp | Samoa higher |
Samoa has a capital gains tax rate of 27%, 27pp above Andorra's 0%. The 175-country average is 10.3%: Andorra sits below it, Samoa sits above it. Andorra's figure is dated 2023-01-19 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax, Wealth Tax.