WS · OceaniaRS · Europe
Samoa vs Serbia: tax rates compared
Samoa has an income tax rate of 27%, 17pp above Serbia's 10%. The 200-country average is 28%: both sit below it. Samoa's figure is dated 2019-01-30 and Serbia's 2026-02-25, 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 | WS | RS | Difference |
|---|---|---|---|
| Income Tax | 27% | 10% | WS +17 pplargest gap |
| Corporate Tax | 27% | 15% | WS +12 pp |
| VAT | 15% | 20% | RS +5 pp |
| Capital Gains Tax | 27% | 15% | WS +12 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Serbia | 10% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | +17 pp | Samoa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Serbia | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +12 pp | Samoa higher |
Samoa has a corporate tax rate of 27%, 12pp above Serbia's 15%. The 201-country average is 22.6%: Samoa sits above it, Serbia sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Samoa | 15% | Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05 |
| Serbia | 20% | Source: PWC Worldwide Tax Summaries — Serbia (Corporate, Other taxes) · as of 2026-02-25 |
| Difference | −5 pp | Serbia higher |
Serbia has a VAT rate of 20%, 5pp above Samoa's 15%. The 181-country average is 15%: Samoa matches the world average, Serbia sits above it. Samoa's figure is dated 2015-11-05 and Serbia's 2026-02-25, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Serbia | 15% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | +12 pp | Samoa higher |
Samoa has a capital gains tax rate of 27%, 12pp above Serbia's 15%. The 175-country average is 10.3%: both sit above it. Samoa's figure is dated 2019-01-30 and Serbia's 2026-02-25, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 0% | Source: Samoa Ministry for Revenue · as of 2026-07-18 |
| Serbia | 0% | Source: PWC Worldwide Tax Summaries — Serbia (Net wealth/worth tax rates) · as of 2026-02-25 |
| Difference | 0 pp | displayed rates match |
Samoa and Serbia 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.