BY · EuropeWS · Oceania
Belarus vs Samoa: tax rates compared
Belarus's income tax rate is 3pp higher than Samoa's (30% vs 27%). The 200-country average is 28%: Belarus sits above it, Samoa sits below it. Belarus's figure is dated 2026-01-01 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 | BY | WS | Difference |
|---|---|---|---|
| Income Tax | 30% | 27% | BY +3 pp |
| Corporate Tax | 25% | 27% | WS +2 pp |
| VAT | 20% | 15% | BY +5 pp |
| Capital Gains Tax | 13% | 27% | WS +14 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 30% | Source: Official Internet Portal of the President of the Republic of Belarus — "Aleksandr Lukashenko approves changes to tax legislation" · as of 2026-01-01 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +3 pp | Belarus higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 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 |
Samoa's corporate tax rate is 2pp higher than Belarus's (27% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Belarus | 20% | Source: Tax Code of the Republic of Belarus (Special Part), Article 122 — consolidated text via pravo.by, linked from the Ministry of Taxes and Duties' official site · as of 2026-07-19 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +5 pp | Belarus higher |
Belarus's VAT rate is 5pp higher than Samoa's (20% vs 15%). The 181-country average is 15%: Belarus sits above it, Samoa matches the world average. Belarus's figure is dated 2026-07-19 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 13% | Source: Republic of Belarus — Tax Code (Special Part), Ministry of Finance consolidated text (Art. 160: tax base for income from securities transactions; Art. 173: personal income tax rates) · as of 2026-07-19 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −14 pp | Samoa higher |
Samoa's capital gains tax rate is 14pp higher than Belarus's (27% vs 13%). The 175-country average is 10.3%: both sit above it. Belarus'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.