American Samoa or Samoa: which taxes less?

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

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

Samoa

5/10

115th of 217

Tax American Samoa Samoa Gap
Corporate income tax headline rate 27% 27% Same rate
Personal income tax top bracket 0% to 27% 0% to 27% Same rate
VAT standard rate 15% 15% Same rate

Detailed schedules

Corporate income tax

American Samoa

n/a

Samoa

Resident companies On worldwide profit 27%
Non-resident companies On Samoa-source profit 27%

Personal income tax

American Samoa

n/a

Samoa

Up to 15,000 WST 0%
15,001 to 25,000 WST 20%
Over 25,000 WST 27%
See the American Samoa page See the Samoa page