Samoa vs South Africa: Corporate income tax (CIT) - statutory and targeted small business

Samoa
27 Percentage of taxable income
in 2026
South Africa
27 Percentage of taxable income
in 2026
Samoa rank
35th
South Africa rank
35th

Corporate income tax (CIT) - statutory and targeted small business over time

  • Samoa
  • South Africa
0102030200020132026

How they compare

Samoa currently reports 27 Percentage of taxable income against 27 Percentage of taxable income in South Africa, a difference of 0 Percentage of taxable income.

Across all 27 years both countries report, South Africa has been ahead every year.

Samoa ranks 35th and South Africa ranks 35th of 128 countries.

South Africa has averaged higher in every one of the 3 decades both report.

Head to head by decade

Decade Samoa South Africa Difference Ahead
2000s 28.4 Percentage of taxable income 29.3 Percentage of taxable income 0.9 Percentage of taxable income South Africa
2010s 27 Percentage of taxable income 28 Percentage of taxable income 1 Percentage of taxable income South Africa
2020s 27 Percentage of taxable income 27.43 Percentage of taxable income 0.4286 Percentage of taxable income South Africa

Averages of every year both report within each decade.

Frequently asked questions

Which has higher corporate income tax (cit) - statutory and targeted small business, Samoa or South Africa?
Samoa, at 27 Percentage of taxable income against 27 Percentage of taxable income in South Africa as of 2026.
What is the difference in corporate income tax (cit) - statutory and targeted small business between Samoa and South Africa?
0 Percentage of taxable income, with Samoa ahead.
How many years of comparable data are there for Samoa and South Africa?
27 years are reported by both, from 2000 to 2026.
How do Samoa and South Africa rank globally for corporate income tax (cit) - statutory and targeted small business?
Samoa ranks 35th and South Africa ranks 35th of 128 countries.
Where does this data come from?
Organisation for Economic Co-operation and Development, published as Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid refreshes it automatically from the source and publishes the full history for both places.

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Samoa vs South Africa: Corporate income tax (CIT) - statutory and targeted small business. Statizoid, drawing on Organisation for Economic Co-operation and Development. Retrieved 17 September 2026, from https://economy.statizoid.com/compare/corporate-income-tax-cit-statutory-and-targeted-small-business-rates-combined-corporate/samoa/south-africa/

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About this data

Indicator
Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate
Unit
Percentage of taxable income
Source
Organisation for Economic Co-operation and Development
Licence
OECD Terms and Conditions (attribution required)
Coverage
146 places, 3,929 data points, 2000–2026
Last refreshed

Statutory and targeted, sub-central and combined corporate income tax (CIT) rates. Targeted rates of 'small incorporated business' are on the basis of size alone (e.g. number of employees, amount of assets, turnover or taxable income) and not on the basis of expenditures or other targeting criteria. Targeted rates data are only available for OECD member countries.