DM · AmericasWS · Oceania
Dominica vs Samoa: tax rates compared
Dominica's income tax rate is 8pp higher than Samoa's (35% vs 27%). The 200-country average is 28%: Dominica sits above it, Samoa sits below it. Dominica's figure is dated 2018-01-01 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 | DM | WS | Difference |
|---|---|---|---|
| Income Tax | 35% | 27% | DM +8 pp |
| Corporate Tax | 25% | 27% | WS +2 pp |
| VAT | 15% | 15% | match |
| Capital Gains Tax | 0% | 27% | WS +27 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Dominica | 35% | Source: Commonwealth of Dominica Inland Revenue Division — Current Income Tax Rates · as of 2018-01-01 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +8 pp | Dominica higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Dominica | 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 |
Samoa's corporate tax rate is 2pp higher than Dominica's (27% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Dominica | 15% | Source: Dominica Inland Revenue Division — Value Added Tax · as of 2006-03-01 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | 0 pp | displayed rates match |
Dominica's VAT rate is identical to Samoa's — both sit at 15%. The 181-country average is 15%: Dominica matches the world average, Samoa matches the world average. Dominica's figure is dated 2006-03-01 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Dominica | 0% | Source: Commonwealth of Dominica Inland Revenue Division — Personal Income Tax / Current Income Tax Rates · as of 2026-07-19 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −27 pp | Samoa higher |
Samoa's capital gains tax rate is 27pp higher than Dominica's (27% vs 0%). The 175-country average is 10.3%: Dominica sits below it, Samoa sits above it. Dominica's figure is dated 2026-07-19 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Dominica | 0% | Source: Dominica Inland Revenue Division — Tax Laws · as of 2026-07-18 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Dominica'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.