WS · OceaniaSB · Oceania
Samoa vs Solomon Islands: tax rates compared
Solomon Islands's income tax rate is 13pp higher than Samoa's (40% vs 27%). The 200-country average is 28%: Samoa sits below it, Solomon Islands sits above it. Samoa's figure is dated 2019-01-30 and Solomon Islands's 2026-05-18, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | WS | SB | Difference |
|---|---|---|---|
| Income Tax | 27% | 40% | SB +13 pp |
| Corporate Tax | 27% | 30% | SB +3 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 |
| Solomon Islands | 40% | Source: Solomon Islands Inland Revenue Division — Income Tax · as of 2026-05-18 |
| Difference | −13 pp | Solomon Islands higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Solomon Islands | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3 pp | Solomon Islands higher |
Solomon Islands's corporate tax rate is 3pp higher than Samoa's (30% vs 27%). The 201-country average is 22.6%: both sit above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Solomon Islands | 0% | Source: Solomon Islands Inland Revenue Division — Tax Information · as of 2026-07-19 |
| Difference | +27 pp | Samoa higher |
Samoa's capital gains tax rate is 27pp higher than Solomon Islands's (27% vs 0%). The 175-country average is 10.3%: Samoa sits above it, Solomon Islands sits below it. Samoa's figure is dated 2019-01-30 and Solomon Islands's 2026-07-19, 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 |
| Solomon Islands | 0% | Source: Solomon Islands Inland Revenue Division · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Samoa's wealth tax rate is identical to Solomon Islands's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Crypto Tax.