ID · AsiaWS · Oceania
Indonesia vs Samoa: tax rates compared
Between the two, Indonesia's income tax rate (35%) tops Samoa's (27%) by 8pp. The 200-country average is 28%: Indonesia sits above it, Samoa sits below it. Indonesia's figure is dated 2026-06-11 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 | ID | WS | Difference |
|---|---|---|---|
| Income Tax | 35% | 27% | ID +8 pp |
| Corporate Tax | 22% | 27% | WS +5 pp |
| VAT | 12% | 15% | WS +3 pp |
| Capital Gains Tax | 0.1% | 27% | WS +26.9 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 35% | Source: PWC Worldwide Tax Summaries — Indonesia (Individual, Taxes on personal income) · as of 2026-06-11 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +8 pp | Indonesia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 22% | 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 | −5 pp | Samoa higher |
Between the two, Samoa's corporate tax rate (27%) tops Indonesia's (22%) by 5pp. The 201-country average is 22.6%: Indonesia sits below it, Samoa sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Indonesia | 12% | Source: PWC Worldwide Tax Summaries — Indonesia (Corporate, Other taxes) · as of 2026-06-11 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | −3 pp | Samoa higher |
Between the two, Samoa's VAT rate (15%) tops Indonesia's (12%) by 3pp. The 181-country average is 15%: Indonesia sits below it, Samoa matches the world average. Indonesia's figure is dated 2026-06-11 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 0.1% | Source: PWC Worldwide Tax Summaries — Indonesia (Individual, Other taxes) · as of 2026-06-11 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −26.9 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops Indonesia's (0.1%) by 26.9pp. The 175-country average is 10.3%: Indonesia sits below it, Samoa sits above it. Indonesia's figure is dated 2026-06-11 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Indonesia | 0% | Source: PWC Worldwide Tax Summaries — Indonesia (Individual, Other taxes) · as of 2026-06-11 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Indonesia 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: Crypto Tax.