Samoa Tax Rates
Samoa (Independent State of Samoa) operates a progressive income tax system administered by the Ministry for Revenue. The country has a Value Added Goods and Services Tax (VAGST) at 15% and a corporate tax rate of 27%. Samoa also maintains an offshore financial center with a separate regime for international companies. The economy relies on remittances from Samoans living abroad, tourism, agriculture, and fishing. Samoa has worked to strengthen its tax administration and comply with international transparency standards.
Top Income Tax Rate
27%
Corporate Tax Rate
27%
VAT / Sales Tax
15%
Capital Gains Tax
27%
Detailed Tax Information
Income Tax Brackets
Samoa has a progressive income tax system with a tax-free threshold of WST 15,000. Income from WST 15,001 to WST 30,000 is taxed at 20%, and income exceeding WST 30,000 is taxed at 27%. The PAYE system applies to employment income. Non-residents are taxed on Samoa-sourced income at withholding rates.
| Income Range | Tax Rate |
|---|---|
| WS$0 – WS$15K | 0% |
| WS$15K – WS$30K | 20% |
| WS$30K+ | 27% |
Corporate Tax
Samoa's standard corporate tax rate is 27% for resident companies. Non-resident companies are subject to withholding taxes on Samoa-sourced income. International companies registered under Samoa's offshore regime (the International Companies Act) are generally exempt from local taxes on income not sourced within Samoa, subject to compliance with international transparency requirements. Tax incentives are available for approved investments, including pioneer status and customs duty exemptions.
Standard Rate
27%
Capital Gains Tax
Capital gains in Samoa are generally treated as ordinary income and taxed at the applicable income tax rate (up to 27%). There is no separate capital gains tax regime. Gains from the sale of business assets, property, and shares may be assessable as income if they arise from a business or profit-making activity.
Rate
27%
VAT / Sales Tax
Samoa levies a Value Added Goods and Services Tax (VAGST) at a standard rate of 15% on most goods and services. Exports are zero-rated. Certain essential goods and services including basic food staples and medical supplies are zero-rated or exempt. Financial services are exempt. The VAGST is administered by the Ministry for Revenue.
Standard Rate
15%
Cryptocurrency Tax
Samoa does not have specific cryptocurrency tax legislation. The Central Bank of Samoa has not issued formal guidance on digital currencies. Income from crypto-related business activities would fall under general income tax provisions. Samoa's offshore financial center does not specifically cater to cryptocurrency businesses.
Tax Treaties
Samoa has a limited tax treaty network, with its primary double taxation agreement being with New Zealand, reflecting the close economic, cultural, and migration ties between the two countries. A large Samoan diaspora resides in New Zealand and Australia, and remittances from these communities are a significant source of national income.
Treaty Network
1
Double taxation agreements
Major treaty partners:
Key Details
Relocate to Samoa
See how much you could save by moving here from your current country.
$-2,538
Tax in United States
$24K
24.4% effective
Tax in Samoa
$27K
26.9% effective
Additional Cost
10.4%
more tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
