WS · OceaniaTJ · Asia
Samoa vs Tajikistan: tax rates compared
Between the two, Samoa's income tax rate (27%) tops Tajikistan's (15%) by 12pp. The 200-country average is 28%: both sit below it. Samoa's figure is dated 2019-01-30 and Tajikistan's 2025-05-14, 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 | TJ | Difference |
|---|---|---|---|
| Income Tax | 27% | 15% | WS +12 pplargest gap |
| Corporate Tax | 27% | 18% | WS +9 pp |
| VAT | 15% | 14% | WS +1 pp |
| Capital Gains Tax | 27% | 15% | WS +12 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 |
| Tajikistan | 15% | Source: Tax Committee under the Government of the Republic of Tajikistan — Tax Code of the Republic of Tajikistan (unofficial English translation, consolidated to Law No. 2168 of 14.05.2025), Art. 183 · as of 2025-05-14 |
| Difference | +12 pp | Samoa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Tajikistan | 18% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +9 pp | Samoa higher |
Between the two, Samoa's corporate tax rate (27%) tops Tajikistan's (18%) by 9pp. The 201-country average is 22.6%: Samoa sits above it, Tajikistan 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 |
| Tajikistan | 14% | Source: Tax Code of the Republic of Tajikistan (Tax Committee under the Government of the Republic of Tajikistan) · as of 2024-01-01 |
| Difference | +1 pp | Samoa higher |
Between the two, Samoa's VAT rate (15%) tops Tajikistan's (14%) by 1pp. The 181-country average is 15%: Samoa matches the world average, Tajikistan sits below it. Samoa's figure is dated 2015-11-05 and Tajikistan'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 |
| Tajikistan | 15% | Source: Tax Committee under the Government of the Republic of Tajikistan — Tax Code of the Republic of Tajikistan (unofficial English translation, consolidated to Law No. 2168 of 14.05.2025) · as of 2025-05-14 |
| Difference | +12 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops Tajikistan's (15%) by 12pp. The 175-country average is 10.3%: both sit above it. Samoa's figure is dated 2019-01-30 and Tajikistan's 2025-05-14, 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 |
| Tajikistan | 0% | Source: FAOLEX (FAO legal database) — Tax Code of the Republic of Tajikistan · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Samoa and Tajikistan 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.