WS · OceaniaUY · Americas
Samoa vs Uruguay: tax rates compared
Between the two, Uruguay's income tax rate (36%) tops Samoa's (27%) by 9pp. The 200-country average is 28%: Samoa sits below it, Uruguay sits above it. Samoa's figure is dated 2019-01-30 and Uruguay's 2025-12-31, 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 | UY | Difference |
|---|---|---|---|
| Income Tax | 27% | 36% | UY +9 pp |
| Corporate Tax | 27% | 25% | WS +2 pp |
| VAT | 15% | 22% | UY +7 pp |
| Capital Gains Tax | 27% | 12% | WS +15 pplargest gap |
| Wealth Tax | 0% | 0.1% | UY +0.1 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 |
| Uruguay | 36% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | −9 pp | Uruguay higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Uruguay | 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 Uruguay'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 |
| Uruguay | 22% | Source: Dirección General Impositiva (DGI), Uruguay · as of 2024-06-18 |
| Difference | −7 pp | Uruguay higher |
Between the two, Uruguay's VAT rate (22%) tops Samoa's (15%) by 7pp. The 181-country average is 15%: Samoa matches the world average, Uruguay sits above it. Samoa's figure is dated 2015-11-05 and Uruguay's 2024-06-18, 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 |
| Uruguay | 12% | Source: PWC Worldwide Tax Summaries — Uruguay (Individual, Income determination) · as of 2026-03-09 |
| Difference | +15 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops Uruguay's (12%) by 15pp. The 175-country average is 10.3%: both sit above it. Samoa's figure is dated 2019-01-30 and Uruguay's 2026-03-09, 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 |
| Uruguay | 0.1% | Source: Dirección General Impositiva — Tasas del Impuesto al Patrimonio, personas físicas 2025 · as of 2025-01-01 |
| Difference | −0.1 pp | Uruguay higher |
Between the two, Uruguay's wealth tax rate (0.1%) tops Samoa's (0%) by 0.1pp. The 193-country average is 0.1%: Samoa sits below it, Uruguay matches the world average. Samoa's figure is dated 2026-07-18 and Uruguay's 2025-01-01, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.