LV · EuropeWS · Oceania
Latvia vs Samoa: tax rates compared
Between the two, Latvia's income tax rate (33%) tops Samoa's (27%) by 6pp. The 200-country average is 28%: Latvia sits above it, Samoa sits below it. Latvia's figure is dated 2025-12-30 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 | LV | WS | Difference |
|---|---|---|---|
| Income Tax | 33% | 27% | LV +6 pp |
| Corporate Tax | 20% | 27% | WS +7 pplargest gap |
| VAT | 21% | 15% | LV +6 pp |
| Capital Gains Tax | 25.5% | 27% | WS +1.5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Latvia | 33% | Source: State Revenue Service of Latvia (VID) — Personal Income Tax rates · as of 2025-12-30 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +6 pp | Latvia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Latvia | 20% | 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 | −7 pp | Samoa higher |
Between the two, Samoa's corporate tax rate (27%) tops Latvia's (20%) by 7pp. The 201-country average is 22.6%: Latvia sits below it, Samoa sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Latvia | 21% | Source: PWC Worldwide Tax Summaries — Latvia (Corporate, Other taxes) · as of 2026-06-30 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +6 pp | Latvia higher |
Between the two, Latvia's VAT rate (21%) tops Samoa's (15%) by 6pp. The 181-country average is 15%: Latvia sits above it, Samoa matches the world average. Latvia's figure is dated 2026-06-30 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Latvia | 25.5% | Source: PWC Worldwide Tax Summaries — Latvia (Individual, Income determination) · as of 2026-06-30 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −1.5 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops Latvia's (25.5%) by 1.5pp. The 175-country average is 10.3%: both sit above it. Latvia's figure is dated 2026-06-30 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Latvia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-06-30 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Latvia 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.