MA · AfricaWS · Oceania
Morocco vs Samoa: tax rates compared
Between the two, Morocco's income tax rate (37%) tops Samoa's (27%) by 10pp. The 200-country average is 28%: Morocco sits above it, Samoa sits below it. Morocco's figure is dated 2026-04-30 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 | MA | WS | Difference |
|---|---|---|---|
| Income Tax | 37% | 27% | MA +10 pp |
| Corporate Tax | 34% | 27% | MA +7 pp |
| VAT | 20% | 15% | MA +5 pp |
| Capital Gains Tax | 15% | 27% | WS +12 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Morocco | 37% | Source: PWC Worldwide Tax Summaries — Morocco (Individual, Taxes on personal income) · as of 2026-04-30 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +10 pp | Morocco higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Morocco | 34% | 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 | +7 pp | Morocco higher |
Between the two, Morocco's corporate tax rate (34%) tops Samoa's (27%) by 7pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Morocco | 20% | Source: PWC Worldwide Tax Summaries — Morocco (Corporate, Other taxes) · as of 2026-04-30 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +5 pp | Morocco higher |
Between the two, Morocco's VAT rate (20%) tops Samoa's (15%) by 5pp. The 181-country average is 15%: Morocco sits above it, Samoa matches the world average. Morocco's figure is dated 2026-04-30 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Morocco | 15% | Source: PWC Worldwide Tax Summaries — Morocco (Individual, Income determination) · as of 2026-04-30 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −12 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops Morocco's (15%) by 12pp. The 175-country average is 10.3%: both sit above it. Morocco's figure is dated 2026-04-30 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Morocco | 0% | Source: PWC Worldwide Tax Summaries — Morocco (Individual, Other taxes) · as of 2026-04-30 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Morocco 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.