GN · AfricaWS · Oceania
Guinea vs Samoa: tax rates compared
Between the two, Samoa's income tax rate (27%) tops Guinea's (20%) by 7pp. The 200-country average is 28%: both sit below it. Guinea's figure is dated 2022-01-01 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | GN | WS | Difference |
|---|---|---|---|
| Income Tax | 20% | 27% | WS +7 pplargest gap |
| Corporate Tax | 25% | 27% | WS +2 pp |
| VAT | 18% | 15% | GN +3 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Guinea | 20% | Source: Guinea Code Général des Impôts (Loi ordinaire L/2021/032/AN), Direction Générale des Impôts, Articles 63-64 · as of 2022-01-01 |
| 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 |
|---|---|---|
| Guinea | 25% | 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 | −2 pp | Samoa higher |
Between the two, Samoa's corporate tax rate (27%) tops Guinea's (25%) by 2pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Guinea | 18% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Guinea · as of 2023-01-28 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +3 pp | Guinea higher |
Between the two, Guinea's VAT rate (18%) tops Samoa's (15%) by 3pp. The 181-country average is 15%: Guinea sits above it, Samoa matches the world average. Guinea's figure is dated 2023-01-28 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guinea | 0% | Source: Direction Générale des Impôts (DGI) Guinée — official site · as of 2026-07-18 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Guinea and Samoa both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.