Samoa Wealth & Property Tax
Detailed wealth & property tax rates and rules for Samoa in 2026.
Wealth TaxWST
Wealth Tax
Samoa does not impose a wealth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Samoa does not impose an inheritance tax or estate duty. The transfer of assets on death is generally not subject to a separate tax.
Top Rate
0%
Property Tax
Samoa has limited property taxation. Approximately 80% of land is held under customary ownership by extended families (aiga) and cannot be sold or transferred outside the family. Government and freehold land may be subject to property-related levies. There is no broad-based annual property tax.
How Samoa Wealth Tax compares
Samoa does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
