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Netherlands vs Samoa
Tax Rate Comparison

Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.

๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands
vs
๐Ÿ‡ผ๐Ÿ‡ธ Samoa
Tax Year:

๐Ÿ’ฐ Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country โ€” side by side.

Enter your annual income above to see your personal tax comparison โ†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
9.32โ€“49.5%
Box 3 reform: actual returns taxed (not deemed)
No change
0โ€“27%
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
9โ€“21%
Reduced 9% rate under review
No change
15%
No change
Corporate Tax Rate
Corporate Tax Rate
19โ€“25.8%
Stable; Pillar Two global minimum tax applies
No change
27%
No change
Capital Gains Tax
Capital Gains Tax
~38%
Box 3 new regime: actual return basis
No change
0%
No change
Social Security & Payroll
Social Security / Payroll
~28%
AOW/WW/WIA contributions ceiling raised
โ–ฒ +0.4pp vs 2025
5% + 5%
No change
State, Regional & Local Taxes

๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands โ€” Municipal & Water Board Taxes

The Netherlands is a unitary state โ€” income tax is set nationally. Municipalities levy property taxes (OZB) and water boards (waterschappen) charge annual water management levies. The Box 3 system is under ongoing reform following Supreme Court rulings. New Box 3 reform taxes actual returns from 2027.

๐Ÿ‡ผ๐Ÿ‡ธ Samoa โ€” Samoa Tax System

Samoa (formerly Western Samoa) levies income tax at progressive rates up to 27%. VAGST (Value Added Goods and Services Tax) applies at 15%. Samoa International Finance Authority (SIFA) regulates an offshore financial centre. Remittances from diaspora in New Zealand and Australia are a major income source. Agriculture and fishing dominate domestic production.

โš ๏ธ Disclaimer: Rates shown are standard top/headline rates for informational purposes. Actual tax liability depends on income level, residency, deductions, and tax treaties. 2025โ€“2026 data reflects announced or enacted rates and may be subject to change. Not financial or legal advice.

Netherlands vs Samoa: Key Tax Differences (2026)

๐Ÿ’ฐ Income Tax: ๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands has a higher top income tax rate (9.32โ€“49.5% vs 0โ€“27%). ๐Ÿ‡ผ๐Ÿ‡ธ Samoa is more favourable for high earners.

๐Ÿ›’ VAT/Sales Tax: Netherlands has a higher consumption tax (9โ€“21% vs 15%).

๐Ÿข Corporate Tax: ๐Ÿ‡ณ๐Ÿ‡ฑ Netherlands offers a lower corporate rate (25.8% vs 27%), which can influence business location decisions.

๐Ÿ“ˆ Capital Gains: ๐Ÿ‡ผ๐Ÿ‡ธ Samoa taxes investment gains at a lower rate (0% vs 38%), benefiting investors.

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