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Samoa vs China
Tax Rate Comparison

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

πŸ‡ΌπŸ‡Έ Samoa
vs
πŸ‡¨πŸ‡³ China
Tax Year:

πŸ’° Personal Income Tax Calculator

Enter your income to see your estimated annual tax liability in each country β€” side by side.

Enter your annual income above to see your personal tax comparison β†’
Individual Income Tax (Top Marginal Rate)
Top Income Tax Rate
0–27%
No change
3–45%
Continued deduction reforms; threshold adjustments likely
No change
VAT / GST / Sales Tax
VAT / GST / Sales Tax
15%
No change
6–13%
13%/9%/6% structure maintained
No change
Corporate Tax Rate
Corporate Tax Rate
27%
No change
25%
Pillar Two implementation progressing
No change
Capital Gains Tax
Capital Gains Tax
0%
No change
20%
National property tax reform bill still pending
No change
Social Security & Payroll
Social Security / Payroll
5% + 5%
No change
~36%
Gradual unification of social insurance base ongoing
No change
State, Regional & Local Taxes

πŸ‡ΌπŸ‡Έ 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.

πŸ‡¨πŸ‡³ China β€” Provincial, Municipal & Surcharge Taxes

China's 34 provincial-level regions vary in social insurance rates (employer contributions: ~16–23% depending on province). Cities impose Urban Maintenance & Construction Tax (1–7% of VAT paid). Education surcharges add 3–5%. Local governments levy land use taxes by city tier. Free Trade Zones often have preferential 15% corporate rates.

⚠️ 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.

Samoa vs China: Key Tax Differences (2026)

πŸ’° Income Tax: πŸ‡¨πŸ‡³ China has a higher top income tax rate (0–27% vs 3–45%). πŸ‡ΌπŸ‡Έ Samoa is more favourable for high earners.

πŸ›’ VAT/Sales Tax: Samoa has a higher consumption tax (15% vs 6–13%).

🏒 Corporate Tax: πŸ‡¨πŸ‡³ China offers a lower corporate rate (25% vs 27%), which can influence business location decisions.

πŸ“ˆ Capital Gains: πŸ‡ΌπŸ‡Έ Samoa taxes investment gains at a lower rate (0% vs 20%), benefiting investors.

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