CF · AfricaWS · Oceania
Central African Republic vs Samoa: tax rates compared
Central African Republic's income tax rate is 13pp higher than Samoa's (40% vs 27%). The 200-country average is 28%: Central African Republic sits above it, Samoa sits below it. Central African Republic's figure is dated 2023-01-01 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 | CF | WS | Difference |
|---|---|---|---|
| Income Tax | 40% | 27% | CF +13 pplargest gap |
| Corporate Tax | 30% | 27% | CF +3 pp |
| VAT | 19% | 15% | CF +4 pp |
| Capital Gains Tax | 40% | 27% | CF +13 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 86) · as of 2023-01-01 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +13 pp | Central African Republic higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 30% | 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 | +3 pp | Central African Republic higher |
Central African Republic's corporate tax rate is 3pp higher than Samoa's (30% vs 27%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 19% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Article 257) · as of 2019-01-01 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +4 pp | Central African Republic higher |
Central African Republic's VAT rate is 4pp higher than Samoa's (19% vs 15%). The 181-country average is 15%: Central African Republic sits above it, Samoa matches the world average. Central African Republic's figure is dated 2019-01-01 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Central African Republic | 40% | Source: Central African Republic Ministry of Finance and Budget — Code Général des Impôts (Articles 55, 86) · as of 2023-01-01 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +13 pp | Central African Republic higher |
Central African Republic's capital gains tax rate is 13pp higher than Samoa's (40% vs 27%). The 175-country average is 10.3%: both sit above it. Central African Republic's figure is dated 2023-01-01 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.