AG · AmericasWS · Oceania
Antigua and Barbuda vs Samoa: tax rates compared
Between the two, Samoa's income tax rate (27%) tops Antigua and Barbuda's (0%) by 27pp. The 200-country average is 28%: both sit below it. Antigua and Barbuda's figure is dated 2026-07-20 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 | AG | WS | Difference |
|---|---|---|---|
| Income Tax | 0% | 27% | WS +27 pplargest gap |
| Corporate Tax | 25% | 27% | WS +2 pp |
| VAT | 17% | 15% | AG +2 pp |
| Capital Gains Tax | 0% | 27% | WS +27 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — Taxes, Duties, Levies & Fees Administered by the Inland Revenue Department · as of 2026-07-20 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −27 pp | Samoa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 25% | 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 | −2 pp | Samoa higher |
Between the two, Samoa's corporate tax rate (27%) tops Antigua and Barbuda's (25%) by 2pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Antigua and Barbuda | 17% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Antigua and Barbuda · 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 | +2 pp | Antigua and Barbuda higher |
Between the two, Antigua and Barbuda's VAT rate (17%) tops Samoa's (15%) by 2pp. The 181-country average is 15%: Antigua and Barbuda sits above it, Samoa matches the world average. Antigua and Barbuda'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 |
|---|---|---|
| Antigua and Barbuda | 0% | Source: Inland Revenue Department, Antigua and Barbuda — "Taxes, Duties, Levies & Fees administered by the Inland Revenue Department" · as of 2026-07-19 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −27 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops Antigua and Barbuda's (0%) by 27pp. The 175-country average is 10.3%: Antigua and Barbuda sits below it, Samoa sits above it. Antigua and Barbuda's figure is dated 2026-07-19 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.