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
The taxes
- Personal income (top)
- 27%Progressive, tax-free up to WST 15,000, with a top rate of 27% on higher income.
- 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
A special regime for new arrivals
None of note. Rates should be confirmed with the Samoa Ministry for Revenue before relying on them.
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.