Samoa

Samoa applies a top marginal personal income tax rate of 27% and a corporate income tax rate of 27%. The tax burden is moderate-to-high, though various deductions and treaty networks may reduce effective rates. Capital gains are not taxed in Samoa, which is a significant advantage for investors, traders, and those holding appreciating assets such as cryptocurrency or equities. Samoa taxes residents on their worldwide income, including foreign-sourced earnings. This means income from overseas employment, investments, and business activities is subject to domestic tax rates, though double taxation treaties may provide relief. Samoa permits dual citizenship, which provides flexibility for tax planning through establishing residency in a second jurisdiction without forfeiting existing citizenship rights.