MC · EuropeWS · Oceania

Monaco vs Samoa: tax rates compared

Between the two, Samoa's income tax rate (27%) tops Monaco's (0%) by 27pp. The 200-country average is 28%: both sit below it. Monaco's figure is dated 2023-03-13 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

0102030405060Income0%27%Corporate25%27%VAT15%20%Capital Gains0%27%Wealth Tax0%
five shared taxes, side by side
Tax MC WSDifference
Income Tax0%27%WS +27 pplargest gap
Corporate Tax25%27%WS +2 pp
VAT20%15%MC +5 pp
Capital Gains Tax0%27%WS +27 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Monaco0%Source: Monaco Public Service Portal (monservicepublic.gouv.mc) — Tax in Monaco · as of 2023-03-13
Samoa27%Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30
Difference−27 ppSamoa higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Monaco25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Samoa27%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−2 ppSamoa higher

Between the two, Samoa's corporate tax rate (27%) tops Monaco's (25%) by 2pp. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Monaco20%Source: Monaco government portal (MonEntreprise.gouv.mc) — VAT · as of 2023-03-07
Samoa15%Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05
Difference+5 ppMonaco higher

Between the two, Monaco's VAT rate (20%) tops Samoa's (15%) by 5pp. The 181-country average is 15%: Monaco sits above it, Samoa matches the world average. Monaco's figure is dated 2023-03-07 and Samoa's 2015-11-05, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Monaco0%Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Monaco · as of 2025-10-01
Samoa27%Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30
Difference−27 ppSamoa higher

Between the two, Samoa's capital gains tax rate (27%) tops Monaco's (0%) by 27pp. The 175-country average is 10.3%: Monaco sits below it, Samoa sits above it. Monaco's figure is dated 2025-10-01 and Samoa's 2019-01-30, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Monaco0%Source: Monaco Public Service Portal (monservicepublic.gouv.mc) — Tax in Monaco · as of 2026-07-18
Samoa0%Source: Samoa Ministry for Revenue · as of 2026-07-18
Difference0 ppdisplayed rates match

There's no gap here — Monaco 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.