Samoa vs France
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.
🇫🇷 France — Local & Regional Contributions
France's 18 regions and 96 metropolitan departments do not set income tax but levy business taxes (CFE; CVAE abolished 2024). Taxe foncière (property tax) is set by communes and has risen sharply. Taxe d'habitation was abolished for primary residences. Employers pay apprenticeship tax (0.68%) and professional training levies.
Samoa vs France: Key Tax Differences (2026)
💰 Income Tax: 🇫🇷 France has a higher top income tax rate (0–27% vs 0–45%). 🇼🇸 Samoa is more favourable for high earners.
🛒 VAT/Sales Tax: France has a higher consumption tax (15% vs 5.5–20%).
🏢 Corporate Tax: 🇫🇷 France offers a lower corporate rate (25% vs 27%), which can influence business location decisions.
📈 Capital Gains: 🇼🇸 Samoa taxes investment gains at a lower rate (0% vs 30%), benefiting investors.