JP · AsiaWS · Oceania
Japan vs Samoa: tax rates compared
Between the two, Japan's income tax rate (55.9%) tops Samoa's (27%) by 28.9pp. The 200-country average is 28%: Japan sits above it, Samoa sits below it. Japan'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 | JP | WS | Difference |
|---|---|---|---|
| Income Tax | 55.9% | 27% | JP +28.9 pplargest gap |
| Corporate Tax | 29.7% | 27% | JP +2.7 pp |
| VAT | 10% | 15% | WS +5 pp |
| Capital Gains Tax | 20.3% | 27% | WS +6.7 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Japan | 55.9% | 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 | +28.9 pp | Japan higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Japan | 29.7% | 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 | +2.7 pp | Japan higher |
Between the two, Japan's corporate tax rate (29.7%) tops Samoa's (27%) by 2.7pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Japan | 10% | Source: PWC Worldwide Tax Summaries — Japan (Corporate, Other taxes) · as of 2026-01-13 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | −5 pp | Samoa higher |
Between the two, Samoa's VAT rate (15%) tops Japan's (10%) by 5pp. The 181-country average is 15%: Japan sits below it, Samoa matches the world average. Japan's figure is dated 2026-01-13 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Japan | 20.3% | Source: PWC Worldwide Tax Summaries — Japan (Individual, Income determination) · as of 2026-01-13 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −6.7 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops Japan's (20.3%) by 6.7pp. The 175-country average is 10.3%: both sit above it. Japan's figure is dated 2026-01-13 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Japan | 0% | Source: PWC Worldwide Tax Summaries — Japan (Individual, Other taxes) · as of 2026-01-13 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Japan 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.