WS · OceaniaTW · Asia
Samoa vs Taiwan: tax rates compared
Taiwan's income tax rate is 13pp higher than Samoa's (40% vs 27%). The 200-country average is 28%: Samoa sits below it, Taiwan sits above it. Samoa's figure is dated 2019-01-30 and Taiwan's 2026-01-12, 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 | TW | Difference |
|---|---|---|---|
| Income Tax | 27% | 40% | TW +13 pp |
| Corporate Tax | 27% | 20% | WS +7 pp |
| VAT | 15% | 5% | WS +10 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 |
| Taiwan | 40% | Source: PWC Worldwide Tax Summaries — Taiwan (Individual, Taxes on personal income) · as of 2026-01-12 |
| Difference | −13 pp | Taiwan higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Taiwan | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +7 pp | Samoa higher |
Samoa's corporate tax rate is 7pp higher than Taiwan's (27% vs 20%). The 201-country average is 22.6%: Samoa sits above it, Taiwan 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 |
| Taiwan | 5% | Source: PWC Worldwide Tax Summaries — Taiwan (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | +10 pp | Samoa higher |
Samoa's VAT rate is 10pp higher than Taiwan's (15% vs 5%). The 181-country average is 15%: Samoa matches the world average, Taiwan sits below it. Samoa's figure is dated 2015-11-05 and Taiwan's 2026-01-12, 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 |
| Taiwan | 0% | Source: PWC Worldwide Tax Summaries — Taiwan (Individual, Income determination / Capital gains tax rates quick chart) · as of 2026-01-12 |
| Difference | +27 pp | Samoa higher |
Samoa's capital gains tax rate is 27pp higher than Taiwan's (27% vs 0%). The 175-country average is 10.3%: Samoa sits above it, Taiwan sits below it. Samoa's figure is dated 2019-01-30 and Taiwan's 2026-01-12, 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 |
| Taiwan | 0% | Source: PWC Worldwide Tax Summaries — Taiwan (Individual, Other taxes) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
Samoa's wealth tax rate is identical to Taiwan's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.