Taxes on income, profits and capital gains in Samoa
Samoa: Taxes on income, profits and capital gains was 13.8% in 2023. ▼ Falling
Taxes on income, profits and capital gains in Samoa, 2012–2023
Source: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Measured in % of revenue.
Analysis
Samoa recorded 13.8% for taxes on income, profits and capital gains in 2023.
That represents a change of down 7.0% on the previous year and down 24.0% over ten years.
Over the whole period, taxes on income, profits and capital gains in Samoa peaked at 18.1% in 2013 and was at its lowest, 13.7%, in 2020.
That places Samoa 124th out of 153 countries with data for 2023, putting it in the bottom quarter.
The long-run direction has been consistently falling across the 12 years of available data.
Taxes on income, profits and capital gains in Samoa, year by year
| Year | % of revenue | Change |
|---|---|---|
| 2012 | 17.3% | — |
| 2013 | 18.1% | +4.6% |
| 2014 | 16.3% | -9.8% |
| 2015 | 17.5% | +7.4% |
| 2016 | 16.8% | -4.3% |
| 2017 | 15.6% | -7.2% |
| 2018 | 15.4% | -1.1% |
| 2019 | 15.5% | +0.4% |
| 2020 | 13.7% | -11.3% |
| 2021 | 14.8% | +7.6% |
| 2022 | 14.8% | +0.3% |
| 2023 | 13.8% | -7.0% |
Samoa compared with similar countries
- Samoa's 13.8% is below the median for upper middle income countries, which is 22.7%, 61% of the median. (48 countries reporting)
- Samoa's 13.8% is below the median for East Asia & Pacific, which is 22.7%, 61% of the median. (25 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2010s | 16.6% | 15.4% | 18.1% | 8 |
| 2020s | 14.3% | 13.7% | 14.8% | 4 |
Countries ranked near Samoa
- 121 Saint Kitts and Nevis 15.5% compare
- 122 Costa Rica 15.3% compare
- 123 Kyrgyzstan 14.5% compare
- 125 Poland 13.4% compare
- 126 Myanmar 13.2% compare
- 127 Maldives 12.7% compare
More public sector data for Samoa
- Tax revenue 24.0% (2023)
- Taxes on goods and services 45.1% (2023)
- Net investment in nonfinancial assets 4.6% (2023)
- Net lending (+) / net borrowing (-) 4.4% (2023)
- Interest payments 1.2% (2023)
- Grants and other revenue 31.5% (2023)
- Interest payments 1.7% (2023)
- Other taxes 0.0% (2023)
- Compensation of employees 46.1% (2023)
- Goods and services expense 44.8% (2023)
Frequently asked questions
- What is taxes on income, profits and capital gains in Samoa?
- Taxes on income, profits and capital gains in Samoa was 13.8% in 2023, according to Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF).
- What is the highest taxes on income, profits and capital gains recorded in Samoa?
- The highest recorded value was 18.1% in 2013.
- What is the lowest taxes on income, profits and capital gains recorded in Samoa?
- The lowest recorded value was 13.7% in 2020.
- How does Samoa rank for taxes on income, profits and capital gains?
- Samoa ranks 124th out of 153 countries with data for 2023.
- Is taxes on income, profits and capital gains rising or falling in Samoa?
- Over the last ten years it is down 24.0%. The long-run trend across the full record is falling.
- Where does this Samoa data come from?
- The figures come from Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF), published as part of Taxes on income, profits and capital gains (% of revenue). Statizoid updates them automatically from the source API.
Download this data
CSV · JSON — 12 observations, free to reuse under CC BY 4.0 (World Bank Open Data).
About this data
Taxes on income, profits, and capital gains are taxes payable on the actual or presumed incomes, profits and capital gains. This indicator is expressed as a percentage of revenue which includes all transactions that add to the amount of economic value of a unit or sector.