Samoa Personal Income Tax
Detailed personal income tax rates and rules for Samoa in 2026.
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 (WST) | Tax Rate |
|---|---|
| WS$0 – WS$15K | 0% |
| WS$15K – WS$30K | 20% |
| WS$30K+ | 27% |
Filing Deadline
November 30 for individual returns (for the fiscal year ending June 30)
Residency Rule
An individual is a tax resident of Samoa if they are domiciled in Samoa or are present in Samoa for 183 days or more in any 12-month period. Residents are taxed on worldwide income; non-residents are taxed on Samoa-sourced income only.
How Samoa Income Tax compares
Samoa’s top personal income tax rate of 27% is the 117th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Oceania’s regional average of 20.1%.
