Samoa: Commercial tax rate

The latest value from 2019 is 19.3 percent, unchanged from 19.3 percent in 2018. In comparison, the world average is 40.53 percent, based on data from 184 countries. Historically, the average for Samoa from 2005 to 2019 is 18.73 percent. The minimum value, 18.1 percent, was reached in 2014 while the maximum of 19.3 percent was recorded in 2005. See the global rankings or world map for that indicator or use the country comparator to compare trends over time.

Definition: Total tax rate measures the amount of taxes and mandatory contributions payable by businesses after accounting for allowable deductions and exemptions as a share of commercial profits. Taxes withheld (such as personal income tax) or collected and remitted to tax authorities (such as value added taxes, sales taxes or goods and service taxes) are excluded.