CL · AmericasWS · Oceania
Chile vs Samoa: tax rates compared
Chile's income tax rate is 13pp higher than Samoa's (40% vs 27%). The 200-country average is 28%: Chile sits above it, Samoa sits below it. Chile'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 | CL | WS | Difference |
|---|---|---|---|
| Income Tax | 40% | 27% | CL +13 pp |
| Corporate Tax | 27% | 27% | match |
| VAT | 19% | 15% | CL +4 pp |
| Capital Gains Tax | 10% | 27% | WS +17 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 40% | 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 | +13 pp | Chile higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 27% | 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 | 0 pp | displayed rates match |
Chile's corporate tax rate is identical to Samoa's — both sit at 27%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Chile | 19% | Source: PWC Worldwide Tax Summaries — Chile (Corporate, Other taxes) · as of 2025-12-19 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +4 pp | Chile higher |
Chile's VAT rate is 4pp higher than Samoa's (19% vs 15%). The 181-country average is 15%: Chile sits above it, Samoa matches the world average. Chile's figure is dated 2025-12-19 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 10% | Source: Chile Ministry of Finance — Ley sobre Impuesto a la Renta (Decreto Ley 824), Article 107, consolidated text via Biblioteca del Congreso Nacional (LeyChile) · as of 2022-02-04 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −17 pp | Samoa higher |
Samoa's capital gains tax rate is 17pp higher than Chile's (27% vs 10%). The 175-country average is 10.3%: Chile sits below it, Samoa sits above it. Chile's figure is dated 2022-02-04 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 0% | Source: PWC Worldwide Tax Summaries — Chile (Individual, Other taxes) · as of 2025-12-19 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Chile's wealth tax rate is identical to Samoa's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Chile's figure is dated 2025-12-19 and Samoa's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.