American Samoa or Costa Rica: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: American Samoa and Costa Rica weigh about the same on the taxpayer.

Tax American Samoa Costa Rica Gap
Corporate income tax headline rate 27% 30% −3.0 points
Personal income tax top bracket 0% to 27% 0% to 25% +2.0 points
VAT standard rate 15% 13% +2.0 points

Detailed schedules

Corporate income tax

American Samoa

n/a

Costa Rica

General rate 30%
Small businesses, first bracket revenue under 119 M CRC 5%
Small businesses, next brackets progressive scale 5 to 20% 20%
See the American Samoa page See the Costa Rica page