WS · OceaniaVN · Asia
Samoa vs Vietnam: tax rates compared
Between the two, Vietnam's income tax rate (35%) tops Samoa's (27%) by 8pp. The 200-country average is 28%: Samoa sits below it, Vietnam sits above it. Samoa's figure is dated 2019-01-30 and Vietnam's 2026-03-09, 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 | VN | Difference |
|---|---|---|---|
| Income Tax | 27% | 35% | VN +8 pp |
| Corporate Tax | 27% | 20% | WS +7 pp |
| VAT | 15% | 10% | WS +5 pp |
| Capital Gains Tax | 27% | 0.1% | WS +26.9 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 |
| Vietnam | 35% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09 |
| Difference | −8 pp | Vietnam higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Vietnam | 20% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +7 pp | Samoa higher |
Between the two, Samoa's corporate tax rate (27%) tops Vietnam's (20%) by 7pp. The 201-country average is 22.6%: Samoa sits above it, Vietnam 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 |
| Vietnam | 10% | Source: PWC Worldwide Tax Summaries — Vietnam (Corporate, Other taxes) · as of 2026-03-09 |
| Difference | +5 pp | Samoa higher |
Between the two, Samoa's VAT rate (15%) tops Vietnam's (10%) by 5pp. The 181-country average is 15%: Samoa matches the world average, Vietnam sits below it. Samoa's figure is dated 2015-11-05 and Vietnam's 2026-03-09, 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 |
| Vietnam | 0.1% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Taxes on personal income) · as of 2026-03-09 |
| Difference | +26.9 pp | Samoa higher |
Between the two, Samoa's capital gains tax rate (27%) tops Vietnam's (0.1%) by 26.9pp. The 175-country average is 10.3%: Samoa sits above it, Vietnam sits below it. Samoa's figure is dated 2019-01-30 and Vietnam'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 |
| Vietnam | 0% | Source: PWC Worldwide Tax Summaries — Vietnam (Individual, Other taxes) · as of 2026-03-09 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Samoa and Vietnam 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.