Samoa vs Niger
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.
🇳🇪 Niger — Niger Tax System
Niger levies income tax at progressive rates up to 35%. VAT at 19% is the main consumption tax. The economy is among the world's poorest by GDP per capita. Uranium mining and oil are key exports. Following the July 2023 coup, ECOWAS sanctions were imposed but later lifted. Tax administration capacity is very limited, with most economic activity informal.
Samoa vs Niger: Key Tax Differences (2026)
💰 Income Tax: 🇳🇪 Niger has a higher top income tax rate (0–27% vs 0–35%). 🇼🇸 Samoa is more favourable for high earners.
🛒 VAT/Sales Tax: Niger has a higher consumption tax (15% vs 19%).
🏢 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 30%), benefiting investors.