PL · EuropeWS · Oceania
Poland vs Samoa: tax rates compared
Poland has an income tax rate of 32%, 5pp above Samoa's 27%. The 200-country average is 28%: Poland sits above it, Samoa sits below it. Poland'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 | PL | WS | Difference |
|---|---|---|---|
| Income Tax | 32% | 27% | PL +5 pp |
| Corporate Tax | 19% | 27% | WS +8 pplargest gap |
| VAT | 23% | 15% | PL +8 pp |
| Capital Gains Tax | 19% | 27% | WS +8 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Poland | 32% | 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 | +5 pp | Poland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Poland | 19% | 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 | −8 pp | Samoa higher |
Samoa has a corporate tax rate of 27%, 8pp above Poland's 19%. The 201-country average is 22.6%: Poland sits below it, Samoa sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Poland | 23% | Source: PWC Worldwide Tax Summaries — Poland (Corporate, Other taxes) · as of 2026-02-21 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +8 pp | Poland higher |
Poland has a VAT rate of 23%, 8pp above Samoa's 15%. The 181-country average is 15%: Poland sits above it, Samoa matches the world average. Poland's figure is dated 2026-02-21 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Poland | 19% | Source: PWC Worldwide Tax Summaries — Poland (Individual, Income determination) · as of 2026-02-21 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −8 pp | Samoa higher |
Samoa has a capital gains tax rate of 27%, 8pp above Poland's 19%. The 175-country average is 10.3%: both sit above it. Poland's figure is dated 2026-02-21 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Poland | 0% | Source: PWC Worldwide Tax Summaries — Poland (Net wealth/worth tax rates) · as of 2026-02-21 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Poland 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.