GM · AfricaWS · Oceania
Gambia vs Samoa: tax rates compared
Samoa's income tax rate is 2pp higher than Gambia's (27% vs 25%). The 200-country average is 28%: both sit below it. Gambia'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 | GM | WS | Difference |
|---|---|---|---|
| Income Tax | 25% | 27% | WS +2 pp |
| Corporate Tax | 27% | 27% | match |
| VAT | 15% | 15% | match |
| Capital Gains Tax | 15% | 27% | WS +12 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Gambia | 25% | Source: Gambia Revenue Authority — Personal Income Tax · 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 | −2 pp | Samoa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Gambia | 27% | 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 | 0 pp | displayed rates match |
Gambia's corporate tax rate is identical to Samoa's — both sit at 27%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Gambia | 15% | Source: Gambia Revenue Authority — Domestic Taxes FAQs · 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 | 0 pp | displayed rates match |
Gambia's VAT rate is identical to Samoa's — both sit at 15%. The 181-country average is 15%: Gambia matches the world average, Samoa matches the world average. Gambia'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 |
|---|---|---|
| Gambia | 15% | Source: Gambia Revenue Authority — Domestic Taxes FAQs · as of 2026-07-19 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −12 pp | Samoa higher |
Samoa's capital gains tax rate is 12pp higher than Gambia's (27% vs 15%). The 175-country average is 10.3%: both sit above it. Gambia'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 |
|---|---|---|
| Gambia | 0% | Source: Gambia Revenue Authority · as of 2026-07-18 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Gambia'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.