RW · AfricaWS · Oceania
Rwanda vs Samoa: tax rates compared
Between the two, Rwanda's income tax rate (30%) tops Samoa's (27%) by 3pp. The 200-country average is 28%: Rwanda sits above it, Samoa sits below it. Rwanda's figure is dated 2026-07-20 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 | RW | WS | Difference |
|---|---|---|---|
| Income Tax | 30% | 27% | RW +3 pp |
| Corporate Tax | 28% | 27% | RW +1 pp |
| VAT | 18% | 15% | RW +3 pp |
| Capital Gains Tax | 0% | 27% | WS +27 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Rwanda | 30% | Source: Rwanda Revenue Authority — Calculate PAYE · as of 2026-07-20 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Difference | +3 pp | Rwanda higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Rwanda | 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 | Rwanda higher |
Between the two, Rwanda's corporate tax rate (28%) tops Samoa's (27%) by 1pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Rwanda | 18% | Source: PWC Worldwide Tax Summaries — Rwanda (Corporate, Other taxes) · as of 2026-02-18 |
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Difference | +3 pp | Rwanda higher |
Between the two, Rwanda's VAT rate (18%) tops Samoa's (15%) by 3pp. The 181-country average is 15%: Rwanda sits above it, Samoa matches the world average. Rwanda's figure is dated 2026-02-18 and Samoa's 2015-11-05, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Rwanda | 0% | Source: PWC Worldwide Tax Summaries — Rwanda (Individual, Other taxes) · as of 2026-02-18 |
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Difference | −27 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops Rwanda's (0%) by 27pp. The 175-country average is 10.3%: Rwanda sits below it, Samoa sits above it. Rwanda's figure is dated 2026-02-18 and Samoa's 2019-01-30, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Rwanda | 0% | Source: PWC Worldwide Tax Summaries — Rwanda (Individual, Other taxes) · as of 2026-02-18 |
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Rwanda and Samoa both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.