MY · AsiaWS · Oceania
Malaysia vs Samoa: tax rates compared
Between the two, Malaysia's income tax rate (30%) tops Samoa's (27%) by 3pp. The 200-country average is 28%: Malaysia sits above it, Samoa sits below it. Malaysia's figure is dated 2026-06-16 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 | MY | WS | Difference |
|---|---|---|---|
| Income Tax | 30% | 27% | MY +3 pp |
| Corporate Tax | 24% | 27% | WS +3 pp |
| Capital Gains Tax | 0% | 27% | WS +27 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Malaysia | 30% | Source: PWC Worldwide Tax Summaries — Malaysia (Individual, Taxes on personal income) · as of 2026-06-16 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +3 pp | Malaysia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malaysia | 24% | 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 | Samoa higher |
Between the two, Samoa's corporate tax rate (27%) tops Malaysia's (24%) by 3pp. The 201-country average is 22.6%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Malaysia | 0% | Source: PwC Worldwide Tax Summaries — Malaysia (Individual, Income determination) · as of 2026-06-16 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −27 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops Malaysia's (0%) by 27pp. The 175-country average is 10.3%: Malaysia sits below it, Samoa sits above it. Malaysia's figure is dated 2026-06-16 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Malaysia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-06-16 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Malaysia 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: VAT, Crypto Tax.