Samoa vs Sao Tome and Principe
Tax Rate Comparison
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π° Personal Income Tax Calculator
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πΌπΈ Samoa β 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.
πΈπΉ Sao Tome and Principe β Sao Tome & Principe Tax System
Sao Tome and Principe is a small island nation in the Gulf of Guinea with progressive income tax up to 25%. IVA (VAT) is 15%. The economy has long been dominated by cocoa exports and foreign aid. Offshore oil potential (Joint Development Zone with Nigeria) has not yet materialized in significant production. The country joined the EITI (Extractive Industries Transparency Initiative).
Samoa vs Sao Tome and Principe: Key Tax Differences (2026)
π° Income Tax: πΌπΈ Samoa has a higher top income tax rate (0β27% vs 0β25%). πΈπΉ Sao Tome and Principe is more favourable for high earners.
π VAT/Sales Tax: Both countries have comparable consumption tax rates (15% vs 15%).
π’ Corporate Tax: πΈπΉ Sao Tome and Principe offers a lower corporate rate (25% vs 27%), which can influence business location decisions.
π Capital Gains: πΌπΈ Samoa taxes investment gains at a lower rate (0% vs 25%), benefiting investors.