WS · OceaniaSG · Asia
Samoa vs Singapore: tax rates compared
Samoa has an income tax rate of 27%, 3pp above Singapore's 24%. The 200-country average is 28%: both sit below it. Samoa's figure is dated 2019-01-30 and Singapore's 2026-04-27, 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 | SG | Difference |
|---|---|---|---|
| Income Tax | 27% | 24% | WS +3 pp |
| Corporate Tax | 27% | 17% | WS +10 pp |
| VAT | 15% | 9% | WS +6 pp |
| Capital Gains Tax | 27% | 0% | WS +27 pplargest gap |
| 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 |
| Singapore | 24% | Source: Inland Revenue Authority of Singapore (IRAS) — Individual Income Tax rates · as of 2026-04-27 |
| Difference | +3 pp | Samoa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Singapore | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10 pp | Samoa higher |
Samoa has a corporate tax rate of 27%, 10pp above Singapore's 17%. The 201-country average is 22.6%: Samoa sits above it, Singapore 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 |
| Singapore | 9% | Source: PWC Worldwide Tax Summaries — Singapore (Corporate, Other taxes) · as of 2026-07-02 |
| Difference | +6 pp | Samoa higher |
Samoa has a VAT rate of 15%, 6pp above Singapore's 9%. The 181-country average is 15%: Samoa matches the world average, Singapore sits below it. Samoa's figure is dated 2015-11-05 and Singapore's 2026-07-02, 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 |
| Singapore | 0% | Source: PWC Worldwide Tax Summaries — Singapore (Individual, Other taxes) · as of 2026-07-02 |
| Difference | +27 pp | Samoa higher |
Samoa has a capital gains tax rate of 27%, 27pp above Singapore's 0%. The 175-country average is 10.3%: Samoa sits above it, Singapore sits below it. Samoa's figure is dated 2019-01-30 and Singapore's 2026-07-02, 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 |
| Singapore | 0% | Source: PWC Worldwide Tax Summaries — Singapore (Individual, Other taxes) · as of 2026-07-02 |
| Difference | 0 pp | displayed rates match |
Samoa and Singapore 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.