WS · OceaniaZW · Africa
Samoa vs Zimbabwe: tax rates compared
Zimbabwe's income tax rate is 13pp higher than Samoa's (40% vs 27%). The 200-country average is 28%: Samoa sits below it, Zimbabwe sits above it. Samoa's figure is dated 2019-01-30 and Zimbabwe'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 | ZW | Difference |
|---|---|---|---|
| Income Tax | 27% | 40% | ZW +13 pp |
| Corporate Tax | 27% | 25.8% | WS +1.2 pp |
| VAT | 15% | 15.5% | ZW +0.5 pp |
| Capital Gains Tax | 27% | 1% | WS +26 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 |
| Zimbabwe | 40% | Source: Zimbabwe Revenue Authority (ZIMRA) — PAYE Foreign Currency (USD) Tax Tables, January-December 2025 · as of 2025-01-01 |
| Difference | −13 pp | Zimbabwe higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Samoa | 27% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Zimbabwe | 25.8% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +1.2 pp | Samoa higher |
Samoa's corporate tax rate is 1.2pp higher than Zimbabwe's (27% vs 25.8%). 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 |
| Zimbabwe | 15.5% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Zimbabwe · as of 2026-01-01 |
| Difference | −0.5 pp | Zimbabwe higher |
Zimbabwe's VAT rate is 0.5pp higher than Samoa's (15.5% vs 15%). The 181-country average is 15%: Samoa matches the world average, Zimbabwe sits above it. Samoa's figure is dated 2015-11-05 and Zimbabwe's 2026-01-01, 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 |
| Zimbabwe | 1% | Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Zimbabwe · as of 2025-01-01 |
| Difference | +26 pp | Samoa higher |
Samoa's capital gains tax rate is 26pp higher than Zimbabwe's (27% vs 1%). The 175-country average is 10.3%: Samoa sits above it, Zimbabwe sits below it. Samoa's figure is dated 2019-01-30 and Zimbabwe's 2025-01-01, 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 |
| Zimbabwe | 0% | Source: ZIMRA (Zimbabwe Revenue Authority) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Samoa's wealth tax rate is identical to Zimbabwe's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.