AT · EuropeWS · Oceania
Austria vs Samoa: tax rates compared
Austria has an income tax rate of 55%, 28pp above Samoa's 27%. The 200-country average is 28%: Austria sits above it, Samoa sits below it. Austria's figure is dated 2025-01-01 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 | AT | WS | Difference |
|---|---|---|---|
| Income Tax | 55% | 27% | AT +28 pplargest gap |
| Corporate Tax | 23% | 27% | WS +4 pp |
| VAT | 20% | 15% | AT +5 pp |
| Capital Gains Tax | 27.5% | 27% | AT +0.5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 55% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +28 pp | Austria higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 23% | 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 | −4 pp | Samoa higher |
Samoa has a corporate tax rate of 27%, 4pp above Austria's 23%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Austria | 20% | Source: PWC Worldwide Tax Summaries — Austria (Corporate, Other taxes) · as of 2026-03-11 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +5 pp | Austria higher |
Austria has a VAT rate of 20%, 5pp above Samoa's 15%. The 181-country average is 15%: Austria sits above it, Samoa matches the world average. Austria's figure is dated 2026-03-11 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 27.5% | Source: PWC Worldwide Tax Summaries — Austria (Individual, Income determination) · as of 2026-01-29 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +0.5 pp | Austria higher |
Austria has a capital gains tax rate of 27.5%, 0.5pp above Samoa's 27%. The 175-country average is 10.3%: both sit above it. Austria's figure is dated 2026-01-29 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Austria | 0% | Source: PWC Worldwide Tax Summaries — Austria (Individual, Other taxes) · as of 2026-01-29 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Austria and Samoa share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.