PH · AsiaWS · Oceania
Philippines vs Samoa: tax rates compared
Philippines has an income tax rate of 35%, 8pp above Samoa's 27%. The 200-country average is 28%: Philippines sits above it, Samoa sits below it. Philippines's figure is dated 2026-07-02 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 | PH | WS | Difference |
|---|---|---|---|
| Income Tax | 35% | 27% | PH +8 pp |
| Corporate Tax | 25% | 27% | WS +2 pp |
| VAT | 12% | 15% | WS +3 pp |
| Capital Gains Tax | 0.6% | 27% | WS +26.4 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Philippines | 35% | Source: PWC Worldwide Tax Summaries — Philippines (Individual, Taxes on personal income) · as of 2026-07-02 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +8 pp | Philippines higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Philippines | 25% | 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 | −2 pp | Samoa higher |
Samoa has a corporate tax rate of 27%, 2pp above Philippines's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Philippines | 12% | Source: PWC Worldwide Tax Summaries — Philippines (Corporate, Other taxes) · as of 2026-01-12 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | −3 pp | Samoa higher |
Samoa has a VAT rate of 15%, 3pp above Philippines's 12%. The 181-country average is 15%: Philippines sits below it, Samoa matches the world average. Philippines's figure is dated 2026-01-12 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Philippines | 0.6% | Source: PWC Worldwide Tax Summaries — Philippines (Individual, Income determination) · as of 2026-07-02 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −26.4 pp | Samoa higher |
Samoa has a capital gains tax rate of 27%, 26.4pp above Philippines's 0.6%. The 175-country average is 10.3%: Philippines sits below it, Samoa sits above it. Philippines's figure is dated 2026-07-02 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Philippines | 0% | Source: PWC Worldwide Tax Summaries — Philippines (Net wealth/worth tax rates) · as of 2026-01-12 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Philippines 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.