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Switzerland vs Samoa
Tax Rate Comparison

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

🇨🇭 Switzerland
vs
🇼🇸 Samoa
Tax Year:

💰 Personal Income Tax Calculator

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

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Individual Income Tax (Top Marginal Rate)

Top Income Tax Rate
0–11.5%
Stable; cantonal competition ongoing
No change
0–27%
No change

VAT / GST / Sales Tax

VAT / GST / Sales Tax
2.6–8.1%
No further increases planned
No change
15%
No change

Corporate Tax Rate

Corporate Tax Rate
~14–26%
Pillar Two supplementary tax active; cantons adjusting
No change
27%
No change

Capital Gains Tax

Capital Gains Tax
0%
No capital gains tax for private individuals
No change
0%
No change

Social Security & Payroll

Social Security / Payroll
~10.9%
BVG/LPP reform (expanded occupational pension) active
No change
5% + 5%
No change
State, Regional & Local Taxes

🇨🇭 SwitzerlandCantonal & Communal Taxes

Switzerland's 26 cantons and ~2,200 communes independently set income and corporate tax rates. Zug (~12% combined top) and Nidwalden are among the lowest globally; Geneva and Vaud reach ~45% combined. Wealth tax is levied by cantons. Pillar Two supplementary tax is active for large MNCs. Inheritance and gift taxes are cantonal.

🇼🇸 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.

⚠️ 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.

Switzerland vs Samoa: Key Tax Differences (2026)

💰 Income Tax: 🇼🇸 Samoa has a higher top income tax rate (0–11.5% vs 0–27%). 🇨🇭 Switzerland is more favourable for high earners.

🛒 VAT/Sales Tax: Samoa has a higher consumption tax (2.6–8.1% vs 15%).

🏢 Corporate Tax: 🇨🇭 Switzerland offers a lower corporate rate (26% vs 27%), which can influence business location decisions.

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