Costa Rica or Samoa: which taxes less?

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

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

Samoa

5/10

115th of 217

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

Detailed schedules

Corporate income tax

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%

Samoa

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

Personal income tax

Costa Rica

n/a

Samoa

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