GG · EuropeWS · Oceania
Guernsey vs Samoa: tax rates compared
Between the two, Samoa's income tax rate (27%) tops Guernsey's (20%) by 7pp. The 200-country average is 28%: both sit below it. Guernsey's figure is dated 2025-12-17 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 | GG | WS | Difference |
|---|---|---|---|
| Income Tax | 20% | 27% | WS +7 pp |
| Corporate Tax | 0% | 27% | WS +27 pplargest gap |
| VAT | 0% | 15% | WS +15 pp |
| Capital Gains Tax | 0% | 27% | WS +27 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 20% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Taxes on personal income · as of 2025-12-17 |
| 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 |
|---|---|---|
| Guernsey | 0% | 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 | −27 pp | Samoa higher |
Between the two, Samoa's corporate tax rate (27%) tops Guernsey's (0%) by 27pp. The 201-country average is 22.6%: Guernsey sits below it, Samoa sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | −15 pp | Samoa higher |
Between the two, Samoa's VAT rate (15%) tops Guernsey's (0%) by 15pp. The 181-country average is 15%: Guernsey sits below it, Samoa matches the world average. Guernsey's figure is dated 2025-12-17 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Income determination · as of 2025-12-17 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −27 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops Guernsey's (0%) by 27pp. The 175-country average is 10.3%: Guernsey sits below it, Samoa sits above it. Guernsey's figure is dated 2025-12-17 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Guernsey and Samoa both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Guernsey's figure is dated 2025-12-17 and Samoa's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.