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Samoa vs Kenya
Tax Rate Comparison

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

🇼🇸 Samoa
vs
🇰🇪 Kenya
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
10–35%
Ruto administration fiscal consolidation; rates stable
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
No change
16%
16% maintained; exemption list under review
No change

Corporate Tax Rate

Corporate Tax Rate
27%
No change
30%
30% stable; East Africa harmonization discussions
No change

Capital Gains Tax

Capital Gains Tax
0%
No change
15%
15% property CGT unchanged
No change

Social Security & Payroll

Social Security / Payroll
5% + 5%
No change
~14%
Universal health coverage (SHA) replacing NHIF from 2024
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.

🇰🇪 KenyaCounty & Local Authority Taxes

Kenya's 47 counties levy business permits (single business permit), property rates, and various local service charges. County governments have own-source revenue from markets, parking, land rates, and entertainment taxes. The Kenya Revenue Authority (KRA) administers national taxes. A housing levy of 1.5% of gross salary (employer+employee) was introduced in 2023. The digital service tax (DST) at 1.5% on digital marketplace revenues was replaced by a significant economic presence tax framework.

⚠️ 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 Kenya: Key Tax Differences (2026)

💰 Income Tax: 🇰🇪 Kenya has a higher top income tax rate (0–27% vs 10–35%). 🇼🇸 Samoa is more favourable for high earners.

🛒 VAT/Sales Tax: Kenya has a higher consumption tax (15% vs 16%).

🏢 Corporate Tax: 🇼🇸 Samoa offers a lower corporate rate (27% vs 30%), which can influence business location decisions.

📈 Capital Gains: 🇼🇸 Samoa taxes investment gains at a lower rate (0% vs 15%), benefiting investors.

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All 🇼🇸 Samoa comparisons →All 🇰🇪 Kenya comparisons →