Samoa vs Brazil
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
💰 Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country — side by side.
Individual Income Tax (Top Marginal Rate)
VAT / GST / Sales Tax
Corporate Tax Rate
Capital Gains Tax
Social Security & Payroll
🇼🇸 Samoa — 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.
🇧🇷 Brazil — State & Municipal Taxes
Brazil has one of the world's most complex tax systems. States levy ICMS at 7%–18% varying by state. Municipalities levy ISS (services tax) at 2%–5% and IPTU (urban property tax). A sweeping tax reform (EC 132/2023) is gradually replacing ICMS/ISS with unified IBS and CBS taxes through 2033. States impose ITCMD (inheritance/gift tax) up to 8%.
Samoa vs Brazil: Key Tax Differences (2026)
💰 Income Tax: Samoa and Brazil have similar top income tax rates (0–27% vs 0–27.5%).
🛒 VAT/Sales Tax: Brazil has a higher consumption tax (15% vs ~27.5% combined).
🏢 Corporate Tax: 🇼🇸 Samoa offers a lower corporate rate (27% vs 34%), which can influence business location decisions.
📈 Capital Gains: 🇼🇸 Samoa taxes investment gains at a lower rate (0% vs 22.5%), benefiting investors.