NZ · OceaniaWS · Oceania
New Zealand vs Samoa: tax rates compared
New Zealand's income tax rate is 12pp higher than Samoa's (39% vs 27%). The 200-country average is 28%: New Zealand sits above it, Samoa sits below it. New Zealand'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 | NZ | WS | Difference |
|---|---|---|---|
| Income Tax | 39% | 27% | NZ +12 pp |
| Corporate Tax | 28% | 27% | NZ +1 pp |
| VAT | 15% | 15% | match |
| Capital Gains Tax | 0% | 27% | WS +27 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 39% | 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 | +12 pp | New Zealand higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 28% | 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 pp | New Zealand higher |
New Zealand's corporate tax rate is 1pp higher than Samoa's (28% vs 27%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| New Zealand | 15% | Source: PWC Worldwide Tax Summaries — New Zealand (Corporate, Other taxes) · as of 2026-07-06 |
| 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 |
New Zealand's VAT rate is identical to Samoa's — both sit at 15%. The 181-country average is 15%: New Zealand matches the world average, Samoa matches the world average. New Zealand's figure is dated 2026-07-06 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Individual, Income determination) · as of 2026-07-06 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −27 pp | Samoa higher |
Samoa's capital gains tax rate is 27pp higher than New Zealand's (27% vs 0%). The 175-country average is 10.3%: New Zealand sits below it, Samoa sits above it. New Zealand's figure is dated 2026-07-06 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Net wealth/worth tax rates) · as of 2026-07-06 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
New Zealand's wealth tax rate is identical to Samoa's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.