CO · AmericasWS · Oceania
Colombia vs Samoa: tax rates compared
Colombia's income tax rate is 12pp higher than Samoa's (39% vs 27%). The 200-country average is 28%: Colombia sits above it, Samoa sits below it. Colombia'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 | CO | WS | Difference |
|---|---|---|---|
| Income Tax | 39% | 27% | CO +12 pplargest gap |
| Corporate Tax | 35% | 27% | CO +8 pp |
| VAT | 19% | 15% | CO +4 pp |
| Capital Gains Tax | 15% | 27% | WS +12 pp |
| Wealth Tax | 1.5% | 0% | CO +1.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Colombia | 39% | 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 | +12 pp | Colombia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Colombia | 35% | 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 pp | Colombia higher |
Colombia's corporate tax rate is 8pp higher than Samoa's (35% vs 27%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Colombia | 19% | Source: PWC Worldwide Tax Summaries — Colombia (Corporate, Other taxes) · as of 2026-01-23 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +4 pp | Colombia higher |
Colombia's VAT rate is 4pp higher than Samoa's (19% vs 15%). The 181-country average is 15%: Colombia sits above it, Samoa matches the world average. Colombia's figure is dated 2026-01-23 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Colombia | 15% | Source: PWC Worldwide Tax Summaries — Colombia (Individual, Other taxes) · as of 2026-01-23 |
| 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 Colombia's (27% vs 15%). The 175-country average is 10.3%: both sit above it. Colombia's figure is dated 2026-01-23 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Colombia | 1.5% | Source: PWC Worldwide Tax Summaries — Colombia (Individual, Other taxes) · as of 2026-01-23 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | +1.5 pp | Colombia higher |
Colombia's wealth tax rate is 1.5pp higher than Samoa's (1.5% vs 0%). The 193-country average is 0.1%: Colombia sits above it, Samoa sits below it.
Not covered for both countries yet: Crypto Tax.