American Samoa or Jamaica: which taxes less?

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

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

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

Detailed schedules

Corporate income tax

American Samoa

n/a

Jamaica

Unregulated companies 25%
Regulated companies banks, insurance, financial services 33.33%
Mortgage credit companies 30%
Renewable energy producers and life insurance 25%