American Samoa
5/10
115th of 217
American Samoa or Lesotho: which taxes less?
Both tax systems side by side, headline rates and the gap between them.
Level pegging: American Samoa and Lesotho weigh about the same on the taxpayer.
Lesotho
5/10
117th of 217
| Tax | American Samoa | Lesotho | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 27% | 25% | +2.0 points |
| Personal income tax top bracket | 0% to 27% | 20% to 30% | −3.0 points |
| VAT standard rate | 15% | 15% | Same rate |
Detailed schedules
Corporate income tax
American Samoa
n/a
Lesotho
| Standard companies | 25% |
| Manufacturing industry and commercial agriculture | 10% |
- American Samoa : www.revenue.gov.ws
- Lesotho : www.rsl.org.ls