PT · EuropeWS · Oceania
Portugal vs Samoa: tax rates compared
Portugal has an income tax rate of 53%, 26pp above Samoa's 27%. The 200-country average is 28%: Portugal sits above it, Samoa sits below it. Portugal'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 | PT | WS | Difference |
|---|---|---|---|
| Income Tax | 53% | 27% | PT +26 pplargest gap |
| Corporate Tax | 30.5% | 27% | PT +3.5 pp |
| VAT | 23% | 15% | PT +8 pp |
| Capital Gains Tax | 28% | 27% | PT +1 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 53% | 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 | +26 pp | Portugal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 30.5% | 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 | +3.5 pp | Portugal higher |
Portugal has a corporate tax rate of 30.5%, 3.5pp above Samoa's 27%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Portugal | 23% | Source: PWC Worldwide Tax Summaries — Portugal (Corporate, Other taxes) · as of 2026-07-24 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +8 pp | Portugal higher |
Portugal has a VAT rate of 23%, 8pp above Samoa's 15%. The 181-country average is 15%: Portugal sits above it, Samoa matches the world average. Portugal's figure is dated 2026-07-24 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 28% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Income determination) · as of 2026-07-24 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +1 pp | Portugal higher |
Portugal has a capital gains tax rate of 28%, 1pp above Samoa's 27%. The 175-country average is 10.3%: both sit above it. Portugal's figure is dated 2026-07-24 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Portugal | 0% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Other taxes) · as of 2026-01-05 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Portugal 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.