Samoa vs Tonga
Tax Rate Comparison
Enter your income below for a personal tax estimate, then scroll down for full rate breakdowns.
π° Personal Income Tax Calculator
Enter your income to see your estimated annual tax liability in each country β side by side.
πΌπΈ 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.
πΉπ΄ Tonga β Tonga Tax System
Tonga levies income tax at a flat 20% on income above the personal allowance. No capital gains tax. Consumption tax at 15% replaced the previous sales tax. The economy is heavily reliant on remittances (over 40% of GDP) from Tongans abroad, mainly in Australia, New Zealand and the US. Agriculture and fishing are the main domestic sectors.
Samoa vs Tonga: Key Tax Differences (2026)
π° Income Tax: πΌπΈ Samoa has a higher top income tax rate (0β27% vs 0β20%). πΉπ΄ Tonga is more favourable for high earners.
π VAT/Sales Tax: Both countries have comparable consumption tax rates (15% vs 15%).
π’ Corporate Tax: πΉπ΄ Tonga offers a lower corporate rate (25% vs 27%), which can influence business location decisions.