⚖️ 🇦🇹 Austria vs 🇼🇸 Samoa
| 🇦🇹 Austria | 🇼🇸 Samoa | |
|---|---|---|
| Tax System | Worldwide | Worldwide |
| Tax Authority | Bundesministerium für Finanzen | Ministry for Revenue |
| Authority Website | Visit | — |
| Data Year | 2026 | 2025 |
📊 AT A GLANCE
| Metric | 🇦🇹 Austria | 🇼🇸 Samoa |
|---|---|---|
| Top Personal Income Tax | 55.00% | 27.00% |
| Effective Top PIT Rate | 55.00% | 27.00% |
| Corporate Tax Rate | 23.00% | 27.00% |
| VAT / GST | 20.00% (USt) | 15.00% (VAGST) |
| Tax System | Worldwide | Worldwide |
| Tax Treaties | 93 | 5 |
💰 INCOME TAX RATES
| Rate | Austria | Samoa |
|---|---|---|
| Top PIT Rate | 55.00% | 27.00% |
| Effective Top PIT | 55.00% | 27.00% |
| Capital Gains Tax | 27.50% | — |
| CG Notes | 27.5% flat on financial assets. Real estate gains 30% (or progressive if elected). | — |
| SS Employee | 18.12% | — |
| SS Employer | 21.38% | — |
| SS Annual Cap | $77,700 | — |
🏦 WITHHOLDING RATES
| Type | Austria | Samoa |
|---|---|---|
| Dividend WHT | 27.50% | — |
| Interest WHT | 27.50% | — |
| Royalty WHT | 20.00% | — |
📋 OTHER TAXES
| Tax | Austria | Samoa |
|---|---|---|
| Corporate Tax | 23.00% | 27.00% |
| Inheritance Tax | 0.00% | — |
| Wealth Tax | — | — |
🔧 TAX FEATURES
| Feature | Austria | Samoa |
|---|---|---|
| Personal Income Tax | Yes | Yes |
| Capital Gains Tax | Yes | Yes |
| Corporate Tax | Yes | Yes |
| VAT / GST | Yes | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | No | No |
| Exit Tax | Yes | No |
| CFC Rules | Yes | No |
| Digital Services Tax | Yes | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | Yes | No |
| Territorial Exemption | No | No |
🌟 SPECIAL REGIMES
| Regime | Austria | Samoa |
|---|---|---|
| Digital Nomad Tax Regime | No | No |
| Non-Dom Regime | No | No |
📅 RESIDENCY & FILING
| Detail | Austria | Samoa |
|---|---|---|
| Residency Threshold | 183 days | 183 days |
| Residency Rules | Resident if domiciled or habitually present (183+ days) in Austria | Resident if present 183+ days in a year. |
| Filing Deadline | April 30 | — |
| Extension Deadline | June 30 | — |
| Auto Extension | No | No |
| Filing Notes | Electronic filing via FinanzOnline extends deadline to June 30. | — |
| Exit Tax Details | Exit tax on unrealised gains when transferring to non-EU/EEA countries. EU/EEA: installment payments. | — |
| CFC Rules Details | CFC rules for passive income of >33% in low-tax jurisdictions | — |