WS · OceaniaLK · Asia
Samoa vs Sri Lanka: tax rates compared
Between the two, Sri Lanka's income tax rate (36%) tops Samoa's (27%) by 9pp. The 200-country average is 28%: Samoa sits below it, Sri Lanka sits above it. Samoa's figure is dated 2019-01-30 and Sri Lanka's 2025-08-28, 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 | LK | Difference |
|---|---|---|---|
| Income Tax | 27% | 36% | LK +9 pp |
| Corporate Tax | 27% | 30% | LK +3 pp |
| VAT | 15% | 18% | LK +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 |
| Sri Lanka | 36% | Source: Inland Revenue Department, Sri Lanka — Tax Chart, Year of Assessment 2025/2026 · as of 2025-08-28 |
| Difference | −9 pp | Sri Lanka higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Sri Lanka | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3 pp | Sri Lanka higher |
Between the two, Sri Lanka's corporate tax rate (30%) tops Samoa's (27%) by 3pp. 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 |
| Sri Lanka | 18% | Source: Sri Lanka Inland Revenue Department — Value Added Tax (VAT) · as of 2024-01-01 |
| Difference | −3 pp | Sri Lanka higher |
Between the two, Sri Lanka's VAT rate (18%) tops Samoa's (15%) by 3pp. The 181-country average is 15%: Samoa matches the world average, Sri Lanka sits above it. Samoa's figure is dated 2015-11-05 and Sri Lanka's 2024-01-01, 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 |
| Sri Lanka | 0% | Source: Inland Revenue Department, Sri Lanka — Capital Gain Tax (CGT) · as of 2025-11-19 |
| Difference | +27 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops Sri Lanka's (0%) by 27pp. The 175-country average is 10.3%: Samoa sits above it, Sri Lanka sits below it. Samoa's figure is dated 2019-01-30 and Sri Lanka's 2025-11-19, 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 |
| Sri Lanka | 0% | Source: Sri Lanka Inland Revenue Department — Acts of Parliament (tax legislation listing) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Samoa and Sri Lanka 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.