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Samoa vs Japan
Tax Rate Comparison

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

🇼🇸 Samoa
vs
🇯🇵 Japan
Tax Year:

💰 Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country — side by side.

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–27%
No change
5–45%
Basic deduction increase for low earners
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
No change
8–10%
No rate change; digital services tax under review
No change

Corporate Tax Rate

Corporate Tax Rate
27%
No change
~30.62%
Global Minimum Tax applies to large MNCs
No change

Capital Gains Tax

Capital Gains Tax
0%
No change
20.315%
Expanded NISA (tax-free investment) ongoing
No change

Social Security & Payroll

Social Security / Payroll
5% + 5%
No change
~28.5%
Coverage expansion to part-time workers ongoing
No change
State, Regional & Local Taxes

🇼🇸 SamoaSamoa 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.

🇯🇵 JapanPrefectural & Municipal Inhabitant Tax

Japan's 47 prefectures levy inhabitant tax (住民税) at a flat 10% on top of national income tax — 4% prefectural + 6% municipal. A reconstruction special income tax of 2.1% of national tax applies through 2037. Property acquisition tax and fixed asset tax (1.4% of assessed value) are levied locally. Large cities impose additional taxes on large businesses.

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

Samoa vs Japan: Key Tax Differences (2026)

💰 Income Tax: 🇯🇵 Japan has a higher top income tax rate (0–27% vs 5–45%). 🇼🇸 Samoa is more favourable for high earners.

🛒 VAT/Sales Tax: Samoa has a higher consumption tax (15% vs 8–10%).

🏢 Corporate Tax: 🇼🇸 Samoa offers a lower corporate rate (27% vs 30.62%), which can influence business location decisions.

📈 Capital Gains: 🇼🇸 Samoa taxes investment gains at a lower rate (0% vs 20.315%), benefiting investors.

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