CA · AmericasWS · Oceania
Canada vs Samoa: tax rates compared
Canada's income tax rate is 26.5pp higher than Samoa's (53.5% vs 27%). The 200-country average is 28%: Canada sits above it, Samoa sits below it. Canada's figure is dated 2025-01-01 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 | CA | WS | Difference |
|---|---|---|---|
| Income Tax | 53.5% | 27% | CA +26.5 pplargest gap |
| Corporate Tax | 26% | 27% | WS +1 pp |
| VAT | 5% | 15% | WS +10 pp |
| Capital Gains Tax | 27.4% | 27% | CA +0.4 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Canada | 53.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +26.5 pp | Canada higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Canada | 26% | 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 | −1 pp | Samoa higher |
Samoa's corporate tax rate is 1pp higher than Canada's (27% vs 26%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Canada | 5% | Source: PWC Worldwide Tax Summaries — Canada (Corporate, Other taxes) · as of 2026-06-12 |
| 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 |
Samoa's VAT rate is 10pp higher than Canada's (15% vs 5%). The 181-country average is 15%: Canada sits below it, Samoa matches the world average. Canada's figure is dated 2026-06-12 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Canada | 27.4% | Source: PWC Worldwide Tax Summaries — Canada (Individual, Taxes on personal income) · as of 2026-06-12 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +0.4 pp | Canada higher |
Canada's capital gains tax rate is 0.4pp higher than Samoa's (27.4% vs 27%). The 175-country average is 10.3%: both sit above it. Canada's figure is dated 2026-06-12 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Canada | 0% | Source: PWC Worldwide Tax Summaries — Canada (Individual, Other taxes) · as of 2026-06-12 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Canada'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.