IT · EuropeWS · Oceania
Italy vs Samoa: tax rates compared
Between the two, Italy's income tax rate (47.2%) tops Samoa's (27%) by 20.2pp. The 200-country average is 28%: Italy sits above it, Samoa sits below it. Italy'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 | IT | WS | Difference |
|---|---|---|---|
| Income Tax | 47.2% | 27% | IT +20.2 pplargest gap |
| Corporate Tax | 27.8% | 27% | IT +0.8 pp |
| VAT | 22% | 15% | IT +7 pp |
| Capital Gains Tax | 26% | 27% | WS +1 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 47.2% | 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 | +20.2 pp | Italy higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 27.8% | 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 | +0.8 pp | Italy higher |
Between the two, Italy's corporate tax rate (27.8%) tops Samoa's (27%) by 0.8pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Italy | 22% | Source: PWC Worldwide Tax Summaries — Italy (Corporate, Other taxes) · as of 2026-07-13 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +7 pp | Italy higher |
Between the two, Italy's VAT rate (22%) tops Samoa's (15%) by 7pp. The 181-country average is 15%: Italy sits above it, Samoa matches the world average. Italy's figure is dated 2026-07-13 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 26% | Source: PWC Worldwide Tax Summaries — Italy (Individual, Income determination) · as of 2019-01-01 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −1 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops Italy's (26%) by 1pp. The 175-country average is 10.3%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 0% | Source: Agenzia delle Entrate — IVIE, base imponibile e aliquota · as of 2024-01-01 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Italy and Samoa both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Italy's figure is dated 2024-01-01 and Samoa's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.