Samoa or United States: which taxes less?

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

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

Samoa

5/10

115th of 217

Tax Samoa United States Gap
Corporate income tax headline rate 27% 21% +6.0 points
Personal income tax top bracket 0% to 27% 10% to 37% −10.0 points
VAT standard rate 15% 11.73% +3.3 points

Detailed schedules

Corporate income tax

Samoa

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

United States

Federal tax 21%
State tax 0% to over 9% depending on the state n/a

Personal income tax

Samoa

Up to 15,000 WST 0%
15,001 to 25,000 WST 20%
Over 25,000 WST 27%

United States

n/a

See the Samoa page See the United States page