AZ · AsiaWS · Oceania
Azerbaijan vs Samoa: tax rates compared
Between the two, Samoa's income tax rate (27%) tops Azerbaijan's (25%) by 2pp. The 200-country average is 28%: both sit below it. Azerbaijan's figure is dated 2026-01-09 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 | AZ | WS | Difference |
|---|---|---|---|
| Income Tax | 25% | 27% | WS +2 pp |
| Corporate Tax | 20% | 27% | WS +7 pp |
| VAT | 18% | 15% | AZ +3 pp |
| Capital Gains Tax | 14% | 27% | WS +13 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 25% | Source: PWC Worldwide Tax Summaries — Azerbaijan (Individual, Taxes on personal income) · as of 2026-01-09 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −2 pp | Samoa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 20% | 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 | −7 pp | Samoa higher |
Between the two, Samoa's corporate tax rate (27%) tops Azerbaijan's (20%) by 7pp. The 201-country average is 22.6%: Azerbaijan sits below it, Samoa sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 18% | Source: PWC Worldwide Tax Summaries — Azerbaijan (Corporate, Other taxes) · as of 2026-01-09 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +3 pp | Azerbaijan higher |
Between the two, Azerbaijan's VAT rate (18%) tops Samoa's (15%) by 3pp. The 181-country average is 15%: Azerbaijan sits above it, Samoa matches the world average. Azerbaijan's figure is dated 2026-01-09 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 14% | Source: PWC Worldwide Tax Summaries — Azerbaijan (Individual, Taxes on personal income) · as of 2026-01-09 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −13 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops Azerbaijan's (14%) by 13pp. The 175-country average is 10.3%: both sit above it. Azerbaijan's figure is dated 2026-01-09 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Azerbaijan | 0% | Source: PWC Worldwide Tax Summaries — Azerbaijan (Individual, Other taxes) · as of 2026-01-09 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Azerbaijan and Samoa both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.