Samoa VAT / Sales Tax
Detailed vat / sales tax rates and rules for Samoa in 2026.
VAT / Sales TaxWST
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%
Registration Threshold
WST 130,000 annual turnover
Reduced Rates
0% — Exports, certain basic food items, medical supplies
How Samoa VAT / Sales Tax compares
Samoa’s standard VAT / sales tax rate of 15% is the 93rd highest of 203 countries TaxAtlas tracks, above the global average of 13.7% and Oceania’s regional average of 7.1%.
Samoa
15%
Oceania average
7.1%
Global average
13.7%
