Samoa vs Seychelles
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.
🇸🇨 Seychelles — Seychelles Tax System
Seychelles has a progressive income tax up to 15% — very low by global standards. No capital gains tax. The country is an established offshore financial centre (International Business Companies, trusts). Tourism dominates the formal economy. Business Tax (corporate tax) is 25% on the first SCR 1M, 33% above. The Seychelles Revenue Commission administers tax. EU blacklisted briefly in 2019 for harmful tax practices.
Samoa vs Seychelles: Key Tax Differences (2026)
💰 Income Tax: 🇼🇸 Samoa has a higher top income tax rate (0–27% vs 0–15%). 🇸🇨 Seychelles 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 33%), which can influence business location decisions.