DE · EuropeWS · Oceania
Germany vs Samoa: tax rates compared
Germany's income tax rate is 20.5pp higher than Samoa's (47.5% vs 27%). The 200-country average is 28%: Germany sits above it, Samoa sits below it. Germany'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 | DE | WS | Difference |
|---|---|---|---|
| Income Tax | 47.5% | 27% | DE +20.5 pplargest gap |
| Corporate Tax | 30.1% | 27% | DE +3.1 pp |
| VAT | 19% | 15% | DE +4 pp |
| Capital Gains Tax | 25% | 27% | WS +2 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 47.5% | 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 | +20.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 30.1% | 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 | +3.1 pp | Germany higher |
Germany's corporate tax rate is 3.1pp higher than Samoa's (30.1% vs 27%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +4 pp | Germany higher |
Germany's VAT rate is 4pp higher than Samoa's (19% vs 15%). The 181-country average is 15%: Germany sits above it, Samoa matches the world average. Germany's figure is dated 2026-06-30 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −2 pp | Samoa higher |
Samoa's capital gains tax rate is 2pp higher than Germany's (27% vs 25%). The 175-country average is 10.3%: both sit above it. Germany's figure is dated 2026-06-30 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Germany'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.