WS · OceaniaES · Europe
Samoa vs Spain: tax rates compared
Spain's income tax rate is 21.6pp higher than Samoa's (48.6% vs 27%). The 200-country average is 28%: Samoa sits below it, Spain sits above it. Samoa's figure is dated 2019-01-30 and Spain'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
| Tax | WS | ES | Difference |
|---|---|---|---|
| Income Tax | 27% | 48.6% | ES +21.6 pplargest gap |
| Corporate Tax | 27% | 25% | WS +2 pp |
| VAT | 15% | 21% | ES +6 pp |
| Capital Gains Tax | 27% | 30% | ES +3 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −21.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +2 pp | Samoa higher |
Samoa's corporate tax rate is 2pp higher than Spain's (27% vs 25%). 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 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −6 pp | Spain higher |
Spain's VAT rate is 6pp higher than Samoa's (21% vs 15%). The 181-country average is 15%: Samoa matches the world average, Spain sits above it. Samoa's figure is dated 2015-11-05 and Spain's 2025-12-31, 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 |
| Spain | 30% | Source: PwC Worldwide Tax Summaries — Spain, Individual - Income determination · as of 2025-12-31 |
| Difference | −3 pp | Spain higher |
Spain's capital gains tax rate is 3pp higher than Samoa's (30% vs 27%). The 175-country average is 10.3%: both sit above it. Samoa's figure is dated 2019-01-30 and Spain's 2025-12-31, 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 |
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Difference | −3.5 pp | Spain higher |
Spain's wealth tax rate is 3.5pp higher than Samoa's (3.5% vs 0%). The 193-country average is 0.1%: Samoa sits below it, Spain sits above it. Samoa's figure is dated 2026-07-18 and Spain's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.