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Samoa vs Poland
Tax Rate Comparison

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

🇼🇸 Samoa
vs
🇵🇱 Poland
Tax Year:

💰 Personal Income Tax Calculator

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–27%
No change
12–32%
Potential third (40%) bracket for very high earners
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
No change
5–23%
Food VAT returning to 5% after 0% temporary measure
No change

Corporate Tax Rate

Corporate Tax Rate
27%
No change
9–19%
CIT stable; EU harmonization ongoing
No change

Capital Gains Tax

Capital Gains Tax
0%
No change
19%
Potential revision to capital income taxation
No change

Social Security & Payroll

Social Security / Payroll
5% + 5%
No change
~34.6%
Pension system pressures; contributions stable
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.

🇵🇱 PolandLocal & Municipal Taxes

Poland's 16 voivodeships do not levy their own income taxes. Municipalities collect property tax (podatek od nieruchomości) within national limits. The Polish Deal (Polski Ład) reforms of 2022 significantly changed income tax. A health insurance contribution (9% of income) is no longer deductible, effectively raising the burden. The JDG (sole proprietor) regime offers flat 19% or lump-sum options.

⚠️ 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 Poland: Key Tax Differences (2026)

💰 Income Tax: 🇵🇱 Poland has a higher top income tax rate (0–27% vs 12–32%). 🇼🇸 Samoa is more favourable for high earners.

🛒 VAT/Sales Tax: Poland has a higher consumption tax (15% vs 5–23%).

🏢 Corporate Tax: 🇵🇱 Poland offers a lower corporate rate (19% vs 27%), which can influence business location decisions.

📈 Capital Gains: 🇼🇸 Samoa taxes investment gains at a lower rate (0% vs 19%), benefiting investors.

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