Samoa - Taxes on income
Taxes on income, profits and capital gains (current LCU)
The value for Taxes on income, profits and capital gains (current LCU) in Samoa was 131,598,900 as of 2019. As the graph below shows, over the past 7 years this indicator reached a maximum value of 131,598,900 in 2019 and a minimum value of 91,392,140 in 2012.
Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.
| Year | Value |
|---|---|
| 2012 | 91,392,140 |
| 2013 | 101,116,200 |
| 2014 | 103,319,000 |
| 2015 | 107,384,700 |
| 2016 | 114,322,700 |
| 2017 | 117,036,800 |
| 2018 | 115,519,300 |
| 2019 | 131,598,900 |
Taxes on income, profits and capital gains (% of revenue)
Taxes on income, profits and capital gains (% of revenue) in Samoa was 15.65 as of 2019. Its highest value over the past 7 years was 18.11 in 2013, while its lowest value was 15.23 in 2018.
Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.
See also:
| Year | Value |
|---|---|
| 2012 | 17.31 |
| 2013 | 18.11 |
| 2014 | 16.33 |
| 2015 | 17.54 |
| 2016 | 16.78 |
| 2017 | 16.30 |
| 2018 | 15.23 |
| 2019 | 15.65 |
Taxes on income, profits and capital gains (% of total taxes)
Taxes on income, profits and capital gains (% of total taxes) in Samoa was 22.54 as of 2019. Its highest value over the past 7 years was 25.01 in 2012, while its lowest value was 21.55 in 2018.
Definition: Taxes on income, profits, and capital gains are levied on the actual or presumptive net income of individuals, on the profits of corporations and enterprises, and on capital gains, whether realized or not, on land, securities, and other assets. Intragovernmental payments are eliminated in consolidation.
Source: International Monetary Fund, Government Finance Statistics Yearbook and data files.
See also:
| Year | Value |
|---|---|
| 2012 | 25.01 |
| 2013 | 24.44 |
| 2014 | 23.58 |
| 2015 | 23.85 |
| 2016 | 22.56 |
| 2017 | 22.21 |
| 2018 | 21.55 |
| 2019 | 22.54 |
Classification
Topic: Public Sector Indicators
Sub-Topic: Government finance
