WS · OceaniaTL · Asia
Samoa vs Timor-Leste: tax rates compared
Between the two, Samoa's income tax rate (27%) tops Timor-Leste's (10%) by 17pp. The 200-country average is 28%: both sit below it. Samoa's figure is dated 2019-01-30 and Timor-Leste's 2026-03-05, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | WS | TL | Difference |
|---|---|---|---|
| Income Tax | 27% | 10% | WS +17 pplargest gap |
| Corporate Tax | 27% | 10% | WS +17 pp |
| Capital Gains Tax | 27% | 10% | WS +17 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 |
| Timor-Leste | 10% | Source: PWC Worldwide Tax Summaries — Timor-Leste (Individual, Taxes on personal income) · as of 2026-03-05 |
| Difference | +17 pp | Samoa higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Timor-Leste | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +17 pp | Samoa higher |
Between the two, Samoa's corporate tax rate (27%) tops Timor-Leste's (10%) by 17pp. The 201-country average is 22.6%: Samoa sits above it, Timor-Leste sits below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30 |
| Timor-Leste | 10% | Source: PWC Worldwide Tax Summaries — Timor-Leste (Individual, Taxes on personal income) · as of 2026-03-05 |
| Difference | +17 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops Timor-Leste's (10%) by 17pp. The 175-country average is 10.3%: Samoa sits above it, Timor-Leste sits below it. Samoa's figure is dated 2019-01-30 and Timor-Leste's 2026-03-05, 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 |
| Timor-Leste | 0% | Source: PWC Worldwide Tax Summaries — Timor-Leste (Individual, Other taxes) · as of 2026-03-05 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Samoa and Timor-Leste 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: VAT, Crypto Tax.