FJ · OceaniaWS · Oceania
Fiji vs Samoa: tax rates compared
Samoa has an income tax rate of 27%, 7pp above Fiji's 20%. The 200-country average is 28%: both sit below it. Fiji's figure is dated 2026-06-02 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 | FJ | WS | Difference |
|---|---|---|---|
| Income Tax | 20% | 27% | WS +7 pp |
| Corporate Tax | 25% | 27% | WS +2 pp |
| VAT | 12.5% | 15% | WS +2.5 pp |
| Capital Gains Tax | 0% | 27% | WS +27 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Fiji | 20% | Source: Fiji Revenue and Customs Service — Tax Rates and Codes · as of 2026-06-02 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −7 pp | Samoa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Fiji | 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 has a corporate tax rate of 27%, 2pp above Fiji's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Fiji | 12.5% | Source: Fiji Revenue and Customs Service — VAT Guide · as of 2025-08-01 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | −2.5 pp | Samoa higher |
Samoa has a VAT rate of 15%, 2.5pp above Fiji's 12.5%. The 181-country average is 15%: Fiji sits below it, Samoa matches the world average. Fiji's figure is dated 2025-08-01 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Fiji | 0% | Source: Fiji Revenue & Customs Service — Capital Gains Tax · as of 2025-08-13 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −27 pp | Samoa higher |
Samoa has a capital gains tax rate of 27%, 27pp above Fiji's 0%. The 175-country average is 10.3%: Fiji sits below it, Samoa sits above it. Fiji's figure is dated 2025-08-13 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Fiji | 0% | Source: Fiji Revenue and Customs Service — Taxation services · as of 2026-07-18 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Fiji and Samoa share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.