Oceania & Pacific
Samoa: tax at a glance
A residence system with a 27% top rate on both personal income and corporate profits, plus a 15% value-added goods and services tax.
Worldwide (residence-based)
Last verified July 2026
The taxes
- Personal income (top)
- 27%
- Corporate income
- 27%
- Capital gains
- None. There is no separate capital gains tax.
- VAT / VAGST
- 15%
- Dividends (WHT)
- 10% for residents, 15% for non-residents
- Interest (WHT)
- 10% for residents, 15% for non-residents
- Royalties (WHT)
- 15%
- Social security (employee)
- 7% to the Samoa National Provident Fund, plus 1% ACC
- Social security (employer)
- 7% to the Samoa National Provident Fund, plus 1% ACC
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- No significant recurrent property tax
- Other
- A 1% ACC levy each, plus import duties
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Sources (1)
Frequently asked
What is the income tax rate in Samoa?
The top marginal personal income tax rate in Samoa is 27%. Progressive, tax-free up to WST 15,000, with a top rate of 27% on higher income.
What is the corporate tax rate in Samoa?
The headline corporate income tax rate is 27%.
Does Samoa tax capital gains?
Capital gains for individuals: None. There is no separate capital gains tax..