Samoa Capital Gains Tax
Detailed capital gains tax rates and rules for Samoa in 2026.
Capital GainsWST
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.
Standard Rate
27%
Exemptions
- Gains on disposal of a principal private residence may be exempt
- Transfers between family members in certain circumstances
How Samoa Capital Gains compares
Samoa’s capital gains tax rate of 27% is the 22nd highest of 203 countries TaxAtlas tracks, above the global average of 13.8% and Oceania’s regional average of 4.3%.
Samoa
27%
Oceania average
4.3%
Global average
13.8%
