EE · EuropeWS · Oceania
Estonia vs Samoa: tax rates compared
Samoa's income tax rate is 5pp higher than Estonia's (27% vs 22%). The 200-country average is 28%: both sit below it. Estonia'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 | EE | WS | Difference |
|---|---|---|---|
| Income Tax | 22% | 27% | WS +5 pp |
| Corporate Tax | 22% | 27% | WS +5 pp |
| VAT | 24% | 15% | EE +9 pplargest gap |
| Capital Gains Tax | 22% | 27% | WS +5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | 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 | −5 pp | Samoa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | 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 | −5 pp | Samoa higher |
Samoa's corporate tax rate is 5pp higher than Estonia's (27% vs 22%). The 201-country average is 22.6%: Estonia sits below it, Samoa sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Estonia | 24% | Source: Estonian Tax and Customs Board (EMTA) — Value added tax · as of 2025-07-01 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +9 pp | Estonia higher |
Estonia's VAT rate is 9pp higher than Samoa's (24% vs 15%). The 181-country average is 15%: Estonia sits above it, Samoa matches the world average. Estonia's figure is dated 2025-07-01 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 22% | Source: PwC Worldwide Tax Summaries — Estonia, Individual - Taxes on personal income · as of 2026-05-29 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −5 pp | Samoa higher |
Samoa's capital gains tax rate is 5pp higher than Estonia's (27% vs 22%). The 175-country average is 10.3%: both sit above it. Estonia's figure is dated 2026-05-29 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Estonia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-05-29 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Estonia'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.