WS · OceaniaZA · Africa
Samoa vs South Africa: tax rates compared
Between the two, South Africa's income tax rate (45%) tops Samoa's (27%) by 18pp. The 200-country average is 28%: Samoa sits below it, South Africa sits above it. Samoa's figure is dated 2019-01-30 and South Africa's 2026-03-01, 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
| Tax | WS | ZA | Difference |
|---|---|---|---|
| Income Tax | 27% | 45% | ZA +18 pplargest gap |
| Corporate Tax | 27% | 27% | match |
| VAT | 15% | 15% | match |
| Capital Gains Tax | 27% | 18% | WS +9 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 |
| South Africa | 45% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Taxes on personal income) · as of 2026-03-01 |
| Difference | −18 pp | South Africa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| South Africa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Samoa and South Africa both post a corporate tax rate of 27%. The 201-country average is 22.6%: both sit above 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 |
| South Africa | 15% | Source: PWC Worldwide Tax Summaries — South Africa (Corporate, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Samoa and South Africa both post a VAT rate of 15%. The 181-country average is 15%: Samoa matches the world average, South Africa matches the world average. Samoa's figure is dated 2015-11-05 and South Africa's 2026-05-29, 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 |
| South Africa | 18% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Income determination) · as of 2026-05-29 |
| Difference | +9 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops South Africa's (18%) by 9pp. The 175-country average is 10.3%: both sit above it. Samoa's figure is dated 2019-01-30 and South Africa's 2026-05-29, 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 |
| South Africa | 0% | Source: PWC Worldwide Tax Summaries — South Africa (Individual, Other taxes) · as of 2026-05-29 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Samoa and South Africa 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.