KI · OceaniaWS · Oceania
Kiribati vs Samoa: tax rates compared
Between the two, Kiribati's income tax rate (30%) tops Samoa's (27%) by 3pp. The 200-country average is 28%: Kiribati sits above it, Samoa sits below it. Kiribati's figure is dated 2014-01-01 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 | KI | WS | Difference |
|---|---|---|---|
| Income Tax | 30% | 27% | KI +3 pp |
| Corporate Tax | 35% | 27% | KI +8 pplargest gap |
| VAT | 12.5% | 15% | WS +2.5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 30% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2014-01-01 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +3 pp | Kiribati higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 35% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Tax Obligation Pamphlet (January 2026) · as of 2001-01-01 |
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +8 pp | Kiribati higher |
Between the two, Kiribati's corporate tax rate (35%) tops Samoa's (27%) by 8pp. The 201-country average is 22.6%: both sit above it. Kiribati's figure is dated 2001-01-01 and Samoa's 2025-01-01, so the two rates come from different data vintages.
VAT
| Country | Rate | Source |
|---|---|---|
| Kiribati | 12.5% | Source: Kiribati Tax Division, Ministry of Finance and Economic Development — Guidelines and Obligations of VAT Registered Businesses · as of 2024-05-31 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | −2.5 pp | Samoa higher |
Between the two, Samoa's VAT rate (15%) tops Kiribati's (12.5%) by 2.5pp. The 181-country average is 15%: Kiribati sits below it, Samoa matches the world average. Kiribati's figure is dated 2024-05-31 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Kiribati | 0% | Source: Kiribati Ministry of Finance and Economic Development — Taxation · 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 — Kiribati 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.