🇼🇸 Samoa Tax Guide - Income Tax, Corporate Tax & Special Regimes

🇼🇸 Samoa WS / WSM #166

Nomad Score 48.0

Cities 5

Region Islands, Oceania, Oceania, Polynesia

Currency WST

🇼🇸 SAMOA TAX PROFILE

Data year: 2025

Tax System Worldwide

Top PIT Rate 27.0%

Corporate Tax Rate 27.0%

VAGST 15.0%

Capital Gains Tax --

Social Security (Employee) --

Social Security (Employer) --

Dividend Withholding --

Interest Withholding --

Royalty Withholding --

Treaty Count 5

Tax Authority: Ministry for Revenue

Days Threshold 183 days

Residency Rules Resident if present 183+ days in a year.

Exit Tax No

CFC Rules No

Fiscal Year 01-01 – 12-31