Corporate income tax (CIT) - statutory and targeted small business in Samoa
Samoa: Corporate income tax (CIT) - statutory and targeted small business was 27 Percentage of taxable income in 2026. ▼ Falling
Corporate income tax (CIT) - statutory and targeted small business in Samoa, 2000–2026
Source: Organisation for Economic Co-operation and Development. Measured in Percentage of taxable income.
Analysis
In 2026, corporate income tax (cit) - statutory and targeted small business in Samoa stood at 27 Percentage of taxable income. That is the lowest value across all 27 years on record.
Compared with earlier readings it is unchanged over ten years.
Over the whole period, corporate income tax (cit) - statutory and targeted small business in Samoa peaked at 29 Percentage of taxable income in 2000 and was at its lowest, 27 Percentage of taxable income, in 2007.
Samoa ranks 35th of 128 countries on this measure, in the middle of the range.
The long-run direction has been consistently falling across the 27 years of available data.
Corporate income tax (CIT) - statutory and targeted small business in Samoa, year by year
| Year | Percentage of taxable income | Change |
|---|---|---|
| 2000 | 29 Percentage of taxable income | — |
| 2001 | 29 Percentage of taxable income | +0.0% |
| 2002 | 29 Percentage of taxable income | +0.0% |
| 2003 | 29 Percentage of taxable income | +0.0% |
| 2004 | 29 Percentage of taxable income | +0.0% |
| 2005 | 29 Percentage of taxable income | +0.0% |
| 2006 | 29 Percentage of taxable income | +0.0% |
| 2007 | 27 Percentage of taxable income | -6.9% |
| 2008 | 27 Percentage of taxable income | +0.0% |
| 2009 | 27 Percentage of taxable income | +0.0% |
| 2010 | 27 Percentage of taxable income | +0.0% |
| 2011 | 27 Percentage of taxable income | +0.0% |
| 2012 | 27 Percentage of taxable income | +0.0% |
| 2013 | 27 Percentage of taxable income | +0.0% |
| 2014 | 27 Percentage of taxable income | +0.0% |
| 2015 | 27 Percentage of taxable income | +0.0% |
| 2016 | 27 Percentage of taxable income | +0.0% |
| 2017 | 27 Percentage of taxable income | +0.0% |
| 2018 | 27 Percentage of taxable income | +0.0% |
| 2019 | 27 Percentage of taxable income | +0.0% |
| 2020 | 27 Percentage of taxable income | +0.0% |
| 2021 | 27 Percentage of taxable income | +0.0% |
| 2022 | 27 Percentage of taxable income | +0.0% |
| 2023 | 27 Percentage of taxable income | +0.0% |
| 2024 | 27 Percentage of taxable income | +0.0% |
| 2025 | 27 Percentage of taxable income | +0.0% |
| 2026 | 27 Percentage of taxable income | +0.0% |
Samoa compared with similar countries
- Samoa's 27 Percentage of taxable income is above the median for upper middle income countries, which is 24.5 Percentage of taxable income, 1.1× the median. (38 countries reporting)
- Samoa's 27 Percentage of taxable income is above the median for East Asia & Pacific, which is 25 Percentage of taxable income, 1.1× the median. (14 countries reporting)
Averages by decade
| Decade | Average | Lowest | Highest | Years |
|---|---|---|---|---|
| 2000s | 28.4 Percentage of taxable income | 27 Percentage of taxable income | 29 Percentage of taxable income | 10 |
| 2010s | 27 Percentage of taxable income | 27 Percentage of taxable income | 27 Percentage of taxable income | 10 |
| 2020s | 27 Percentage of taxable income | 27 Percentage of taxable income | 27 Percentage of taxable income | 7 |
Countries ranked near Samoa
- 33 Italy 27.81 Percentage of taxable income compare
- 34 Burkina Faso 27.5 Percentage of taxable income compare
- 35 Dominican Republic 27 Percentage of taxable income compare
- 35 South Africa 27 Percentage of taxable income compare
- 35 Togo 27 Percentage of taxable income compare
- 35 Chile 27 Percentage of taxable income compare
More economy & growth data for Samoa
- Africa's Development Dynamics (AfDD) Table 04 - Annual real GDP 0.6345 Percent per annum (2029)
- Africa's Development Dynamics (AfDD) Table 02 - Annual real GDP 2 Percent per annum (2029)
- Foreign direct investment, net outflows (BoP, current US$), gaps 395,277 BoP, current US$ (2025)
- Foreign direct investment, net outflows (BoP, current US$), per unit 0.0003 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net outflows (BoP, current US$), per capita 1.8 BoP, current US$ per person (2025)
- Foreign direct investment, net inflows (BoP, current US$), gaps filled 2.22 million BoP, current US$ (2025)
- Foreign direct investment, net inflows (BoP, current US$), annual -40.6 % change on previous year (2025)
- Foreign direct investment, net inflows (BoP, current US$), per unit 0.0017 BoP, current US$ per US$ of GDP (2025)
- Foreign direct investment, net inflows (BoP, current US$), per capita 10.13 BoP, current US$ per person (2025)
- Total reserves (includes gold, current US$), annual growth rate 17.84 % change on previous year (2025)
Frequently asked questions
- What is corporate income tax (cit) - statutory and targeted small business in Samoa?
- Corporate income tax (cit) - statutory and targeted small business in Samoa was 27 Percentage of taxable income in 2026, according to Organisation for Economic Co-operation and Development.
- What is the highest corporate income tax (cit) - statutory and targeted small business recorded in Samoa?
- The highest recorded value was 29 Percentage of taxable income in 2000.
- What is the lowest corporate income tax (cit) - statutory and targeted small business recorded in Samoa?
- The lowest recorded value was 27 Percentage of taxable income in 2007.
- How does Samoa rank for corporate income tax (cit) - statutory and targeted small business?
- Samoa ranks 35th out of 128 countries with data for 2026.
- Is corporate income tax (cit) - statutory and targeted small business rising or falling in Samoa?
- Over the last ten years it is unchanged. The long-run trend across the full record is falling.
- Where does this Samoa data come from?
- The figures come from Organisation for Economic Co-operation and Development, published as part of Corporate income tax (CIT) - statutory and targeted small business rates — Combined corporate income tax rate. Statizoid updates them automatically from the source API.
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About this data
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.