MW · AfricaWS · Oceania
Malawi vs Samoa: tax rates compared
Malawi's income tax rate is 13pp higher than Samoa's (40% vs 27%). The 200-country average is 28%: Malawi sits above it, Samoa sits below it. Malawi'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 | MW | WS | Difference |
|---|---|---|---|
| Income Tax | 40% | 27% | MW +13 pplargest gap |
| Corporate Tax | 30% | 27% | MW +3 pp |
| VAT | 17.5% | 15% | MW +2.5 pp |
| Capital Gains Tax | 40% | 27% | MW +13 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 40% | Source: Taxation (Amendment) (No. 2) Act, 2025 (Malawi Revenue Authority) · 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 | +13 pp | Malawi higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 30% | 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 | +3 pp | Malawi higher |
Malawi's corporate tax rate is 3pp higher than Samoa's (30% vs 27%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Malawi | 17.5% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Malawi · as of 2026-01-01 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +2.5 pp | Malawi higher |
Malawi's VAT rate is 2.5pp higher than Samoa's (17.5% vs 15%). The 181-country average is 15%: Malawi sits above it, Samoa matches the world average. Malawi's figure is dated 2026-01-01 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 40% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Malawi · as of 2025-10-01 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +13 pp | Malawi higher |
Malawi's capital gains tax rate is 13pp higher than Samoa's (40% vs 27%). The 175-country average is 10.3%: both sit above it. Malawi's figure is dated 2025-10-01 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 0% | Source: Malawi Legal Information Institute — Taxation Act (Chapter 41:01) · as of 2026-07-18 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Malawi's wealth tax rate is identical to Samoa's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.