Samoa vs New Zealand
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.
🇳🇿 New Zealand — Local & Regional Council Rates
New Zealand's 67 councils (cities and districts) levy property rates (analogous to council tax). There are no provincial or state-level income taxes — all income tax is national. GST is a national tax. Regional councils levy rates for transport, environmental, and water services. Auckland Council is New Zealand's largest with significant combined rating authority. The Earthquake Commission (EQC) levy is a national building insurance premium.
Samoa vs New Zealand: Key Tax Differences (2026)
💰 Income Tax: 🇳🇿 New Zealand has a higher top income tax rate (0–27% vs 10.5–39%). 🇼🇸 Samoa is more favourable for high earners.
🛒 VAT/Sales Tax: Both countries have comparable consumption tax rates (15% vs 15%).
🏢 Corporate Tax: 🇼🇸 Samoa offers a lower corporate rate (27% vs 28%), which can influence business location decisions.
📈 Capital Gains: 🇼🇸 Samoa taxes investment gains at a lower rate (0% vs 39%), benefiting investors.