- Capital gains tax rate none 27
- Brackets updated
migrated from the production database; research reasoning not recorded.
Top income tax
27.0%
Worldwide system
Corporate tax
27.0%
VAGST
15.0%
standard rate
Tax residency
183 days
1 tax treaties
Samoa tax profile
Data year: 2026
- Tax system
- Worldwide Residents (individuals and companies) are taxed on worldwide income under the Income Tax Act 2012. Non-resident companies pay 27% on Samoa-source taxable income; non-residents are subject to non-resident withholding tax on listed passive and service payments. Value-added goods and services tax (VAGST) applies at 15% on most taxable supplies and imports. Dividends paid by a resident company are exempt income in shareholders’ hands; the company pays tax on its profits at the corporate rate.
- Top PIT rate
- 27.0%
- Corporate tax rate
- 27.0%
- VAGST
- 15.0%
- Capital gains tax
- 27.0% Net capital gains are taxed separately from ordinary income. Schedule 1 applies 10% when the asset is disposed of within 12 months of acquisition and 27% when held longer. Principal residences and certain other disposals are exempt under section 66. Foreign tax credits may reduce Samoan CGT on foreign gains of residents.
- Social security (employee)
- 10.0%
- Social security (employer)
- 10.0%
- Dividend withholding
- 0.0%
- Interest withholding
- 15.0%
- Royalty withholding
- 15.0%
- Treaty count
- 1
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| WST 0 | and above | 27.0% |
Personal income
| Bracket min | Bracket max | Rate |
|---|---|---|
| WST 0 | WST 15,000 | 0.0% |
| WST 15,001 | WST 25,000 | 20.0% |
| WST 25,001 | and above | 27.0% |
Social security
| Bracket min | Bracket max | Rate |
|---|---|---|
| WST 0 | and above | 10.0% |
Tax residency
- Days threshold
- 183 days
- Residency rules
- An individual is resident if they have a home in Samoa during the year, are present 183 days or more in any 12-month period that begins or ends in the tax year, or are a Samoan citizen employed by the Government or a statutory authority. Partial-year rules apply when residence starts or ends mid-year.
- Exit tax
- No
- CFC rules
- No
Filing information
- Fiscal year
- 01-01 – 12-31
- Filing deadline
- March 31
Sources
- Ministry for Revenue — tax rates (accessed Oct 9, 2026) PIT bands, CIT 27%, VAGST 15%, PAYE tables
- Ministry for Revenue — Income Tax (IS01) (accessed Oct 9, 2026) Business structures, NRWT 15%, resident dividends exempt, filing context
- Income Tax Act 2012 (consolidated) (accessed Oct 9, 2026) Residency s.6, CGT ss.63–67, worldwide resident company taxation
- Income Tax Amendment Act 2017 (No. 11) (accessed Oct 9, 2026) PIT schedule thresholds; CGT 10% / 27% holding-period rates in Sch. 1
- Samoa National Provident Fund — employer guidance (accessed Oct 9, 2026) Mandatory 10% employee and 10% employer on gross wages
- New Zealand Inland Revenue — Samoa DTA (accessed Oct 9, 2026) NZ–Samoa income-tax treaty in force 23 December 2015