NL · EuropeWS · Oceania
Netherlands vs Samoa: tax rates compared
Between the two, Netherlands's income tax rate (49.5%) tops Samoa's (27%) by 22.5pp. The 200-country average is 28%: Netherlands sits above it, Samoa sits below it. Netherlands's figure is dated 2025-01-01 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 | NL | WS | Difference |
|---|---|---|---|
| Income Tax | 49.5% | 27% | NL +22.5 pplargest gap |
| Corporate Tax | 25.8% | 27% | WS +1.2 pp |
| VAT | 21% | 15% | NL +6 pp |
| Capital Gains Tax | 36% | 27% | NL +9 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 49.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +22.5 pp | Netherlands higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 25.8% | 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 | −1.2 pp | Samoa higher |
Between the two, Samoa's corporate tax rate (27%) tops Netherlands's (25.8%) by 1.2pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Netherlands | 21% | Source: PWC Worldwide Tax Summaries — Netherlands (Corporate, Other taxes) · as of 2026-05-29 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +6 pp | Netherlands higher |
Between the two, Netherlands's VAT rate (21%) tops Samoa's (15%) by 6pp. The 181-country average is 15%: Netherlands sits above it, Samoa matches the world average. Netherlands's figure is dated 2026-05-29 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 36% | Source: PwC Worldwide Tax Summaries — Netherlands (Individual, Income determination) · as of 2026-05-29 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +9 pp | Netherlands higher |
Between the two, Netherlands's capital gains tax rate (36%) tops Samoa's (27%) by 9pp. The 175-country average is 10.3%: both sit above it. Netherlands's figure is dated 2026-05-29 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Netherlands | 0% | Source: Belastingdienst — Box 3 (income from savings and investments) · as of 2025-01-01 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Netherlands and Samoa both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Netherlands's figure is dated 2025-01-01 and Samoa's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.