FM · OceaniaWS · Oceania
Micronesia vs Samoa: tax rates compared
Samoa has an income tax rate of 27%, 17pp above Micronesia's 10%. The 200-country average is 28%: both sit below it. Micronesia's figure is dated 2026-07-20 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 | FM | WS | Difference |
|---|---|---|---|
| Income Tax | 10% | 27% | WS +17 pp |
| Corporate Tax | 30% | 27% | FM +3 pp |
| Capital Gains Tax | 0% | 27% | WS +27 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Micronesia | 10% | Source: Code of the Federated States of Micronesia, Title 54 (Taxation and Customs), Section 121 · as of 2026-07-20 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −17 pp | Samoa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Micronesia | 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 | Micronesia higher |
Micronesia has a corporate tax rate of 30%, 3pp above Samoa's 27%. The 201-country average is 22.6%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Micronesia | 0% | Source: Code of the Federated States of Micronesia, Title 54 — Taxation and Customs · as of 2026-07-19 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −27 pp | Samoa higher |
Samoa has a capital gains tax rate of 27%, 27pp above Micronesia's 0%. The 175-country average is 10.3%: Micronesia sits below it, Samoa sits above it. Micronesia's figure is dated 2026-07-19 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Micronesia | 0% | Source: Federated States of Micronesia Code, Title 54 (Taxation and Customs), via fsmlaw.org · as of 2026-07-18 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Micronesia and Samoa share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Crypto Tax.