BN · AsiaWS · Oceania
Brunei vs Samoa: tax rates compared
Samoa's income tax rate is 27pp higher than Brunei's (27% vs 0%). The 200-country average is 28%: both sit below it. Brunei's figure is dated 2026-01-22 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 | BN | WS | Difference |
|---|---|---|---|
| Income Tax | 0% | 27% | WS +27 pplargest gap |
| Corporate Tax | 18.5% | 27% | WS +8.5 pp |
| VAT | 0% | 15% | WS +15 pp |
| Capital Gains Tax | 0% | 27% | WS +27 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Taxes on personal income) · as of 2026-01-22 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −27 pp | Samoa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | 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 | −8.5 pp | Samoa higher |
Samoa's corporate tax rate is 8.5pp higher than Brunei's (27% vs 18.5%). The 201-country average is 22.6%: Brunei sits below it, Samoa sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | −15 pp | Samoa higher |
Samoa's VAT rate is 15pp higher than Brunei's (15% vs 0%). The 181-country average is 15%: Brunei sits below it, Samoa matches the world average. Brunei's figure is dated 2026-01-22 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −27 pp | Samoa higher |
Samoa's capital gains tax rate is 27pp higher than Brunei's (27% vs 0%). The 175-country average is 10.3%: Brunei sits below it, Samoa sits above it. Brunei's figure is dated 2026-01-22 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Net wealth/worth tax rates) · as of 2026-01-22 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Brunei's wealth tax rate is identical to Samoa's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.