NA · AfricaWS · Oceania
Namibia vs Samoa: tax rates compared
Namibia has an income tax rate of 37%, 10pp above Samoa's 27%. The 200-country average is 28%: Namibia sits above it, Samoa sits below it. Namibia's figure is dated 2025-03-01 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 | NA | WS | Difference |
|---|---|---|---|
| Income Tax | 37% | 27% | NA +10 pp |
| Corporate Tax | 30% | 27% | NA +3 pp |
| VAT | 15% | 15% | match |
| Capital Gains Tax | 0% | 27% | WS +27 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Namibia | 37% | Source: PWC Worldwide Tax Summaries — Namibia, Republic of (Individual, Taxes on personal income) · as of 2025-03-01 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +10 pp | Namibia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Namibia | 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 | Namibia higher |
Namibia has a corporate tax rate of 30%, 3pp above Samoa's 27%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Namibia | 15% | Source: PWC Worldwide Tax Summaries — Namibia, Republic of (Corporate, Other taxes) · as of 2026-07-16 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | 0 pp | displayed rates match |
Namibia and Samoa share the same VAT rate: 15%. The 181-country average is 15%: Namibia matches the world average, Samoa matches the world average. Namibia's figure is dated 2026-07-16 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Namibia | 0% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Namibia · as of 2025-10-01 |
| 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 Namibia's 0%. The 175-country average is 10.3%: Namibia sits below it, Samoa sits above it. Namibia's figure is dated 2025-10-01 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Namibia | 0% | Source: PWC Worldwide Tax Summaries — Namibia, Republic of (Individual, Other taxes) · as of 2026-07-16 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Namibia 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: Crypto Tax.