CG · AfricaWS · Oceania
Republic of the Congo vs Samoa: tax rates compared
Republic of the Congo's income tax rate is 13pp higher than Samoa's (40% vs 27%). The 200-country average is 28%: Republic of the Congo sits above it, Samoa sits below it. Republic of the Congo's figure is dated 2025-12-10 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 | CG | WS | Difference |
|---|---|---|---|
| Income Tax | 40% | 27% | CG +13 pplargest gap |
| Corporate Tax | 28% | 27% | CG +1 pp |
| VAT | 18.9% | 15% | CG +3.9 pp |
| Capital Gains Tax | 40% | 27% | CG +13 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +13 pp | Republic of the Congo higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 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 | Republic of the Congo higher |
Republic of the Congo'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 |
|---|---|---|
| Republic of the Congo | 18.9% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Corporate, Other taxes) · as of 2025-12-10 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +3.9 pp | Republic of the Congo higher |
Republic of the Congo's VAT rate is 3.9pp higher than Samoa's (18.9% vs 15%). The 181-country average is 15%: Republic of the Congo sits above it, Samoa matches the world average. Republic of the Congo's figure is dated 2025-12-10 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +13 pp | Republic of the Congo higher |
Republic of the Congo's capital gains tax rate is 13pp higher than Samoa's (40% vs 27%). The 175-country average is 10.3%: both sit above it. Republic of the Congo's figure is dated 2025-12-10 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Republic of the Congo | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-12-10 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Republic of the Congo's wealth tax rate is identical to Samoa's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Republic of the Congo's figure is dated 2025-12-10 and Samoa's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.