RO · EuropeWS · Oceania
Romania vs Samoa: tax rates compared
Samoa's income tax rate is 17pp higher than Romania's (27% vs 10%). The 200-country average is 28%: both sit below it. Romania's figure is dated 2026-03-30 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 | RO | WS | Difference |
|---|---|---|---|
| Income Tax | 10% | 27% | WS +17 pp |
| Corporate Tax | 16% | 27% | WS +11 pp |
| VAT | 21% | 15% | RO +6 pp |
| Capital Gains Tax | 3% | 27% | WS +24 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Romania | 10% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Taxes on personal income) · as of 2026-03-30 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −17 pp | Samoa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Romania | 16% | 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 | −11 pp | Samoa higher |
Samoa's corporate tax rate is 11pp higher than Romania's (27% vs 16%). The 201-country average is 22.6%: Romania sits below it, Samoa sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Romania | 21% | Source: PWC Worldwide Tax Summaries — Romania (Corporate, Significant developments) · as of 2026-03-30 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +6 pp | Romania higher |
Romania's VAT rate is 6pp higher than Samoa's (21% vs 15%). The 181-country average is 15%: Romania sits above it, Samoa matches the world average. Romania's figure is dated 2026-03-30 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Romania | 3% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Income determination) · as of 2026-03-30 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −24 pp | Samoa higher |
Samoa's capital gains tax rate is 24pp higher than Romania's (27% vs 3%). The 175-country average is 10.3%: Romania sits below it, Samoa sits above it. Romania's figure is dated 2026-03-30 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Romania | 0% | Source: PWC Worldwide Tax Summaries — Romania (Individual, Other taxes) · as of 2026-03-30 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Romania's wealth tax rate is identical to Samoa's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.