PW · OceaniaWS · Oceania
Palau vs Samoa: tax rates compared
Samoa has an income tax rate of 27%, 15pp above Palau's 12%. The 200-country average is 28%: both sit below it. Palau's figure is dated 2026-07-20 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | PW | WS | Difference |
|---|---|---|---|
| Income Tax | 12% | 27% | WS +15 pp |
| VAT | 10% | 15% | WS +5 pp |
| Capital Gains Tax | 0% | 27% | WS +27 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Palau | 12% | Source: Government of Palau — Bureau of Revenue and Taxation, Wages and Salary Tax · as of 2026-07-20 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −15 pp | Samoa higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Palau | 10% | Source: Palau Bureau of Revenue & Taxation — Palau Goods and Services Tax (PGST) · as of 2023-01-01 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | −5 pp | Samoa higher |
Samoa has a VAT rate of 15%, 5pp above Palau's 10%. The 181-country average is 15%: Palau sits below it, Samoa matches the world average. Palau's figure is dated 2023-01-01 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Palau | 0% | Source: Government of Palau — Ministry of Finance, Bureau of Revenue and Taxation · as of 2026-07-19 |
| 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 Palau's 0%. The 175-country average is 10.3%: Palau sits below it, Samoa sits above it. Palau's figure is dated 2026-07-19 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Palau | 0% | Source: Palau National Code, Title 40 (Revenue and Taxation) — official text · as of 2026-07-18 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Palau 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: Corporate Tax, Crypto Tax.