WS · OceaniaSI · Europe

Samoa vs Slovenia: tax rates compared

Slovenia's income tax rate is 23pp higher than Samoa's (50% vs 27%). The 200-country average is 28%: Samoa sits below it, Slovenia sits above it. Samoa's figure is dated 2019-01-30 and Slovenia's 2025-01-01, 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

0102030405060Income27%50%Corporate22%27%VAT15%22%Capital Gains25%27%Wealth Tax0%
five shared taxes, side by side
Tax WS SIDifference
Income Tax27%50%SI +23 pplargest gap
Corporate Tax27%22%WS +5 pp
VAT15%22%SI +7 pp
Capital Gains Tax27%25%WS +2 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Samoa27%Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30
Slovenia50%Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01
Difference−23 ppSlovenia higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Samoa27%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Slovenia22%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+5 ppSamoa higher

Samoa's corporate tax rate is 5pp higher than Slovenia's (27% vs 22%). The 201-country average is 22.6%: Samoa sits above it, Slovenia sits below it.

VAT

VAT, side by side
CountryRateSource
Samoa15%Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05
Slovenia22%Source: PWC Worldwide Tax Summaries — Slovenia (Corporate, Other taxes) · as of 2026-07-15
Difference−7 ppSlovenia higher

Slovenia's VAT rate is 7pp higher than Samoa's (22% vs 15%). The 181-country average is 15%: Samoa matches the world average, Slovenia sits above it. Samoa's figure is dated 2015-11-05 and Slovenia's 2026-07-15, so the two rates come from different data vintages.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Samoa27%Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30
Slovenia25%Source: PWC Worldwide Tax Summaries — Slovenia (Individual, Income determination) · as of 2026-07-15
Difference+2 ppSamoa higher

Samoa's capital gains tax rate is 2pp higher than Slovenia's (27% vs 25%). The 175-country average is 10.3%: both sit above it. Samoa's figure is dated 2019-01-30 and Slovenia's 2026-07-15, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Samoa0%Source: Samoa Ministry for Revenue · as of 2026-07-18
Slovenia0%Source: PWC Worldwide Tax Summaries — Slovenia (Net wealth/worth tax rates) · as of 2026-07-15
Difference0 ppdisplayed rates match

Samoa's wealth tax rate is identical to Slovenia's — both sit at 0%. The 193-country average is 0.1%: both sit below it.

Not covered for both countries yet: Crypto Tax.