DJ · AfricaWS · Oceania
Djibouti vs Samoa: tax rates compared
Between the two, Djibouti's income tax rate (30%) tops Samoa's (27%) by 3pp. The 200-country average is 28%: Djibouti sits above it, Samoa sits below it. Djibouti's figure is dated 2011-01-01 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | DJ | WS | Difference |
|---|---|---|---|
| Income Tax | 30% | 27% | DJ +3 pp |
| Corporate Tax | 25% | 27% | WS +2 pp |
| VAT | 7% | 15% | WS +8 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Djibouti | 30% | Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 (Article 15) · as of 2011-01-01 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +3 pp | Djibouti higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Djibouti | 25% | 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 | −2 pp | Samoa higher |
Between the two, Samoa's corporate tax rate (27%) tops Djibouti's (25%) by 2pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Djibouti | 7% | Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 · as of 2011-01-01 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | −8 pp | Samoa higher |
Between the two, Samoa's VAT rate (15%) tops Djibouti's (7%) by 8pp. The 181-country average is 15%: Djibouti sits below it, Samoa matches the world average. Djibouti's figure is dated 2011-01-01 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax, Wealth Tax.