FI · EuropeWS · Oceania
Finland vs Samoa: tax rates compared
Finland's income tax rate is 24.8pp higher than Samoa's (51.8% vs 27%). The 200-country average is 28%: Finland sits above it, Samoa sits below it. Finland'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 | FI | WS | Difference |
|---|---|---|---|
| Income Tax | 51.8% | 27% | FI +24.8 pplargest gap |
| Corporate Tax | 20% | 27% | WS +7 pp |
| VAT | 25.5% | 15% | FI +10.5 pp |
| Capital Gains Tax | 34% | 27% | FI +7 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Finland | 51.8% | 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 | +24.8 pp | Finland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Finland | 20% | 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 | −7 pp | Samoa higher |
Samoa's corporate tax rate is 7pp higher than Finland's (27% vs 20%). The 201-country average is 22.6%: Finland sits below it, Samoa sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Finland | 25.5% | Source: Finnish Tax Administration (Vero) — Rates of VAT · as of 2026-01-01 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +10.5 pp | Finland higher |
Finland's VAT rate is 10.5pp higher than Samoa's (25.5% vs 15%). The 181-country average is 15%: Finland sits above it, Samoa matches the world average. Finland's figure is dated 2026-01-01 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Finland | 34% | Source: PwC Worldwide Tax Summaries — Finland, Individual - Income determination · as of 2026-06-24 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +7 pp | Finland higher |
Finland's capital gains tax rate is 7pp higher than Samoa's (34% vs 27%). The 175-country average is 10.3%: both sit above it. Finland's figure is dated 2026-06-24 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Finland | 0% | Source: PWC Worldwide Tax Summaries — Finland (Individual, Other taxes) · as of 2026-06-24 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Finland'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.