BR · AmericasWS · Oceania
Brazil vs Samoa: tax rates compared
Brazil's income tax rate is 0.5pp higher than Samoa's (27.5% vs 27%). The 200-country average is 28%: both sit below it. Brazil's figure is dated 2025-05-02 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 | BR | WS | Difference |
|---|---|---|---|
| Income Tax | 27.5% | 27% | BR +0.5 pp |
| Corporate Tax | 34% | 27% | BR +7 pp |
| Capital Gains Tax | 15% | 27% | WS +12 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 27.5% | Source: PWC Worldwide Tax Summaries — Brazil (Individual, Taxes on personal income) · as of 2025-05-02 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +0.5 pp | Brazil higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 34% | 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 | Brazil higher |
Brazil's corporate tax rate is 7pp higher than Samoa's (34% vs 27%). The 201-country average is 22.6%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 15% | Source: PWC Worldwide Tax Summaries — Brazil (Individual, Other taxes) · as of 2025-05-02 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −12 pp | Samoa higher |
Samoa's capital gains tax rate is 12pp higher than Brazil's (27% vs 15%). The 175-country average is 10.3%: both sit above it. Brazil's figure is dated 2025-05-02 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Brazil | 0% | Source: PWC Worldwide Tax Summaries — Brazil (Individual, Other taxes) · as of 2025-05-02 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Brazil's wealth tax rate is identical to Samoa's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Brazil's figure is dated 2025-05-02 and Samoa's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: VAT, Crypto Tax.