BT · AsiaWS · Oceania
Bhutan vs Samoa: tax rates compared
Between the two, Bhutan's income tax rate (30%) tops Samoa's (27%) by 3pp. The 200-country average is 28%: Bhutan sits above it, Samoa sits below it. Bhutan'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 | BT | WS | Difference |
|---|---|---|---|
| Income Tax | 30% | 27% | BT +3 pp |
| Corporate Tax | 25% | 27% | WS +2 pp |
| VAT | 5% | 15% | WS +10 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Bhutan | 30% | Source: Bhutan Department of Revenue and Customs, Ministry of Finance — Personal Income Tax (PIT) · 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 | +3 pp | Bhutan higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Bhutan | 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 Bhutan's (25%) by 2pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Bhutan | 5% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Bhutan · 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 | −10 pp | Samoa higher |
Between the two, Samoa's VAT rate (15%) tops Bhutan's (5%) by 10pp. The 181-country average is 15%: Bhutan sits below it, Samoa matches the world average. Bhutan's figure is dated 2026-01-01 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Bhutan | 0% | Source: Bhutan Department of Revenue and Customs, Ministry of Finance · as of 2026-07-18 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Bhutan 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: Capital Gains Tax, Crypto Tax.