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Tax in Samoa

Last reviewed: · by TaxProsRated editorial

TL;DR

Samoa's Ministry for Revenue administers personal income tax at progressive 0/20/27 percent across three bands, corporate income tax at 27 percent, and VAGST at 15 percent.

Tax authority

Ministry for Revenue under the Government of Samoa [SC1]. Substantive law: Income Tax Act 2012; VAGST Act.

Filing framework

Fiscal year 1 July - 30 June. Personal annual returns due 31 March. Corporate annual returns due 31 March. VAGST monthly.

Residency

Residents are physically present 183+ days [SC2].

Personal income tax

Three bands: 0 percent up to WST 15,000; 20 percent on WST 15,001-25,000; 27 percent above.

Corporate tax

27 percent flat. Withholding on non-resident dividends 15 percent.

Indirect tax

VAGST 15 percent [SC3]. Zero-rated on exports.

Cryptoassets

No dedicated framework.

Treaties

Limited DTT network. Pacific Islands Forum member.

Frequently asked

What are the Samoa personal income tax rates?

Three bands: 0 percent up to WST 15,000; 20 percent to WST 25,000; 27 percent above.

What is the Samoa VAT rate?

VAGST 15 percent. Zero-rated on exports.

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Browse credentialed pros serving Samoa — filter by specialty, language, and credential type.

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Sources

The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.

  1. [1]Samoa Ministry for Revenue (opens in new tab)
    Ministry for Revenue (Samoa) · accessed
  2. [2]VAGST Act + Income Tax Act 2012 (opens in new tab)
    Government of Samoa · accessed
Important disclaimer

Informational only — not tax advice. This page summarises publicly available information about tax in Samoa as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.

TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.