MT · EuropeWS · Oceania
Malta vs Samoa: tax rates compared
Malta's income tax rate is 8pp higher than Samoa's (35% vs 27%). The 200-country average is 28%: Malta sits above it, Samoa sits below it. Malta's figure is dated 2026-01-01 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 | MT | WS | Difference |
|---|---|---|---|
| Income Tax | 35% | 27% | MT +8 pp |
| Corporate Tax | 35% | 27% | MT +8 pp |
| VAT | 18% | 15% | MT +3 pp |
| Capital Gains Tax | 0% | 27% | WS +27 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | Source: PWC Worldwide Tax Summaries — Malta (Individual, Taxes on personal income) · as of 2026-01-01 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +8 pp | Malta higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 35% | 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 | +8 pp | Malta higher |
Malta's corporate tax rate is 8pp higher than Samoa's (35% vs 27%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Malta | 18% | Source: PWC Worldwide Tax Summaries — Malta (Corporate, Other taxes) · as of 2026-02-19 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +3 pp | Malta higher |
Malta's VAT rate is 3pp higher than Samoa's (18% vs 15%). The 181-country average is 15%: Malta sits above it, Samoa matches the world average. Malta's figure is dated 2026-02-19 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 0% | Source: PwC Worldwide Tax Summaries — Malta (Individual, Income determination) · as of 2026-02-19 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −27 pp | Samoa higher |
Samoa's capital gains tax rate is 27pp higher than Malta's (27% vs 0%). The 175-country average is 10.3%: Malta sits below it, Samoa sits above it. Malta's figure is dated 2026-02-19 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Malta | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-02-19 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Malta'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.