Samoa Corporate Income Tax
Detailed corporate income tax rates and rules for Samoa in 2026.
Corporate TaxWST
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%
How Samoa Corporate Tax compares
Samoa’s corporate tax rate of 27% is the 59th highest of 203 countries TaxAtlas tracks, above the global average of 22.2% and Oceania’s regional average of 16.8%.
Samoa
27%
Oceania average
16.8%
Global average
22.2%
