WS · OceaniaGB · Europe
Samoa vs United Kingdom: tax rates compared
Between the two, United Kingdom's income tax rate (45%) tops Samoa's (27%) by 18pp. The 200-country average is 28%: Samoa sits below it, United Kingdom sits above it. Samoa's figure is dated 2019-01-30 and United Kingdom'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 | GB | Difference |
|---|---|---|---|
| Income Tax | 27% | 45% | GB +18 pplargest gap |
| Corporate Tax | 27% | 25% | WS +2 pp |
| VAT | 15% | 20% | GB +5 pp |
| Capital Gains Tax | 27% | 24% | WS +3 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 |
| United Kingdom | 45% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −18 pp | United Kingdom higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United Kingdom | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +2 pp | Samoa higher |
Between the two, Samoa's corporate tax rate (27%) tops United Kingdom's (25%) by 2pp. 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 |
| United Kingdom | 20% | Source: PWC Worldwide Tax Summaries — United Kingdom (Corporate, Other taxes) · as of 2025-12-24 |
| Difference | −5 pp | United Kingdom higher |
Between the two, United Kingdom's VAT rate (20%) tops Samoa's (15%) by 5pp. The 181-country average is 15%: Samoa matches the world average, United Kingdom sits above it. Samoa's figure is dated 2015-11-05 and United Kingdom's 2025-12-24, 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 |
| United Kingdom | 24% | Source: GOV.UK (HMRC) — Capital Gains Tax: rates · as of 2024-10-30 |
| Difference | +3 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops United Kingdom's (24%) by 3pp. The 175-country average is 10.3%: both sit above it. Samoa's figure is dated 2019-01-30 and United Kingdom's 2024-10-30, 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 |
| United Kingdom | 0% | Source: PWC Worldwide Tax Summaries — United Kingdom (Individual, Other taxes) · as of 2025-12-24 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Samoa and United Kingdom both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Samoa's figure is dated 2026-07-18 and United Kingdom's 2025-12-24, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.