"The same as" - comparison. Two or more things are the same.
"the same with" - Could say, "It's the same with me". In agreement with something
"the same to" - A figure of speech. Example: Two people are saying goodbye. One says, "Have a nice day", and the other smiles and answers, "Same to you". It's not common. Hard to explain.
I hope this helps. Have a good day!