WorldTax CompareAll Comparisons

Samoa vs Republic of Congo
Tax Rate Comparison

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

🇼🇸 Samoa
vs
🇨🇬 Republic of Congo
Tax Year:

💰 Personal Income Tax Calculator

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

Enter your annual income above to see your personal tax comparison →

Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–27%
No change
0–40%
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
15%
No change
18.9%
No change

Corporate Tax Rate

Corporate Tax Rate
27%
No change
30%
No change

Capital Gains Tax

Capital Gains Tax
0%
No change
Taxed as income
No change

Social Security & Payroll

Social Security / Payroll
5% + 5%
No change
~5%
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.

🇨🇬 Republic of CongoRepublic of Congo Tax System

The Republic of Congo (Congo-Brazzaville) has progressive income tax up to 40%. TVA is 18.9%. Oil revenue historically funds 70%+ of the government budget, but declining production since 2012 has created severe debt crises. The country underwent IMF structural adjustment. Logging is also a key sector. Tax administration is handled by the DGI.

⚠️ 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 Republic of Congo: Key Tax Differences (2026)

💰 Income Tax: 🇨🇬 Republic of Congo has a higher top income tax rate (0–27% vs 0–40%). 🇼🇸 Samoa is more favourable for high earners.

🛒 VAT/Sales Tax: Republic of Congo has a higher consumption tax (15% vs 18.9%).

🏢 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.

Related Comparisons

🇼🇸 Samoa vs 🇦🇫 AfghanistanTax comparison🇼🇸 Samoa vs 🇦🇬 Antigua and BarbudaTax comparison🇼🇸 Samoa vs 🇧🇯 BeninTax comparison🇼🇸 Samoa vs 🇧🇫 Burkina FasoTax comparison🇼🇸 Samoa vs 🇨🇻 Cape VerdeTax comparison🇼🇸 Samoa vs 🇨🇫 Central African RepublicTax comparison🇼🇸 Samoa vs 🇹🇩 ChadTax comparison🇼🇸 Samoa vs 🇰🇲 ComorosTax comparison🇼🇸 Samoa vs 🇩🇯 DjiboutiTax comparison🇼🇸 Samoa vs 🇩🇲 DominicaTax comparison🇼🇸 Samoa vs 🇬🇶 Equatorial GuineaTax comparison🇼🇸 Samoa vs 🇪🇷 EritreaTax comparison
All 🇼🇸 Samoa comparisons →All 🇨🇬 Republic of Congo comparisons →