FR · EuropeWS · Oceania
France vs Samoa: tax rates compared
France's income tax rate is 28.4pp higher than Samoa's (55.4% vs 27%). The 200-country average is 28%: France sits above it, Samoa sits below it. France'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 | FR | WS | Difference |
|---|---|---|---|
| Income Tax | 55.4% | 27% | FR +28.4 pplargest gap |
| Corporate Tax | 36.1% | 27% | FR +9.1 pp |
| VAT | 20% | 15% | FR +5 pp |
| Capital Gains Tax | 31.4% | 27% | FR +4.4 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| France | 55.4% | 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 | +28.4 pp | France higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| France | 36.1% | 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 | +9.1 pp | France higher |
France's corporate tax rate is 9.1pp higher than Samoa's (36.1% vs 27%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| France | 20% | Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +5 pp | France higher |
France's VAT rate is 5pp higher than Samoa's (20% vs 15%). The 181-country average is 15%: France sits above it, Samoa matches the world average. France's figure is dated 2026-04-24 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| France | 31.4% | Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +4.4 pp | France higher |
France's capital gains tax rate is 4.4pp higher than Samoa's (31.4% vs 27%). The 175-country average is 10.3%: both sit above it. France's figure is dated 2025-01-01 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| France | 0% | Source: Service-Public.fr — Impôt sur la fortune immobilière (IFI) · as of 2025-01-01 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
France's wealth tax rate is identical to Samoa's — both sit at 0%. The 193-country average is 0.1%: both sit below it. France's figure is dated 2025-01-01 and Samoa's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.