WS · OceaniaCH · Europe
Samoa vs Switzerland: tax rates compared
Switzerland's income tax rate is 14.4pp higher than Samoa's (41.4% vs 27%). The 200-country average is 28%: Samoa sits below it, Switzerland sits above it. Samoa's figure is dated 2019-01-30 and Switzerland'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 | CH | Difference |
|---|---|---|---|
| Income Tax | 27% | 41.4% | CH +14.4 pp |
| Corporate Tax | 27% | 19.6% | WS +7.4 pp |
| VAT | 15% | 8.1% | WS +6.9 pp |
| Capital Gains Tax | 27% | 0% | WS +27 pplargest gap |
| Wealth Tax | 0% | 0.9% | CH +0.9 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 |
| Switzerland | 41.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −14.4 pp | Switzerland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Switzerland | 19.6% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +7.4 pp | Samoa higher |
Samoa's corporate tax rate is 7.4pp higher than Switzerland's (27% vs 19.6%). The 201-country average is 22.6%: Samoa sits above it, Switzerland sits below 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 |
| Switzerland | 8.1% | Source: PWC Worldwide Tax Summaries — Switzerland (Corporate, Other taxes) · as of 2026-07-01 |
| Difference | +6.9 pp | Samoa higher |
Samoa's VAT rate is 6.9pp higher than Switzerland's (15% vs 8.1%). The 181-country average is 15%: Samoa matches the world average, Switzerland sits below it. Samoa's figure is dated 2015-11-05 and Switzerland's 2026-07-01, 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 |
| Switzerland | 0% | Source: PWC Worldwide Tax Summaries — Switzerland (Individual, Income determination) · as of 2026-07-01 |
| Difference | +27 pp | Samoa higher |
Samoa's capital gains tax rate is 27pp higher than Switzerland's (27% vs 0%). The 175-country average is 10.3%: Samoa sits above it, Switzerland sits below it. Samoa's figure is dated 2019-01-30 and Switzerland's 2026-07-01, 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 |
| Switzerland | 0.9% | Source: République et Canton de Genève, Administration fiscale cantonale — Barèmes 2025 pour les impôts sur le revenu et la fortune · as of 2025-01-01 |
| Difference | −0.9 pp | Switzerland higher |
Switzerland's wealth tax rate is 0.9pp higher than Samoa's (0.9% vs 0%). The 193-country average is 0.1%: Samoa sits below it, Switzerland sits above it. Samoa's figure is dated 2026-07-18 and Switzerland's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.