WS · OceaniaZM · Africa
Samoa vs Zambia: tax rates compared
Zambia has an income tax rate of 37%, 10pp above Samoa's 27%. The 200-country average is 28%: Samoa sits below it, Zambia sits above it. Samoa's figure is dated 2019-01-30 and Zambia's 2026-01-01, 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 | ZM | Difference |
|---|---|---|---|
| Income Tax | 27% | 37% | ZM +10 pp |
| Corporate Tax | 27% | 30% | ZM +3 pp |
| VAT | 15% | 16% | ZM +1 pp |
| Capital Gains Tax | 27% | 0% | WS +27 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 |
| Zambia | 37% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Taxes on personal income) · as of 2026-01-01 |
| Difference | −10 pp | Zambia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Zambia | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3 pp | Zambia higher |
Zambia has a corporate tax rate of 30%, 3pp above Samoa's 27%. 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 |
| Zambia | 16% | Source: PWC Worldwide Tax Summaries — Zambia (Corporate, Other taxes) · as of 2026-03-20 |
| Difference | −1 pp | Zambia higher |
Zambia has a VAT rate of 16%, 1pp above Samoa's 15%. The 181-country average is 15%: Samoa matches the world average, Zambia sits above it. Samoa's figure is dated 2015-11-05 and Zambia's 2026-03-20, 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 |
| Zambia | 0% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Income determination) · as of 2026-03-20 |
| Difference | +27 pp | Samoa higher |
Samoa has a capital gains tax rate of 27%, 27pp above Zambia's 0%. The 175-country average is 10.3%: Samoa sits above it, Zambia sits below it. Samoa's figure is dated 2019-01-30 and Zambia's 2026-03-20, 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 |
| Zambia | 0% | Source: PWC Worldwide Tax Summaries — Zambia (Individual, Other taxes) · as of 2026-03-20 |
| Difference | 0 pp | displayed rates match |
Samoa and Zambia share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.