How many tax treaties does Samoa have?

Samoa has 1 double taxation agreements (DTAs) in force. These treaties help prevent the same income from being taxed in both countries and typically reduce withholding tax rates on cross-border payments.

What are Samoa's most important treaty partners?

Samoa's major treaty partners include New Zealand. These treaties cover provisions for income tax, corporate tax, withholding tax on dividends, interest, and royalties.

How do Samoa's tax treaties affect withholding rates?

Tax treaties typically reduce withholding tax rates on cross-border payments. Without a treaty, Samoa may apply its standard withholding rates. With a treaty, rates on dividends, interest, and royalties are often reduced to 10-15% or lower. The specific rates depend on the individual treaty.

Samoa Tax Treaties

Samoa has a limited tax treaty network, with its primary double taxation agreement being with New Zealand, reflecting the close economic, cultural, and migration ties between the two countries. A large Samoan diaspora resides in New Zealand and Australia, and remittances from these communities are a significant source of national income.

ProgressiveOceania

Tax Treaty Network

Double taxation agreements in force

Major Treaty Partners

New Zealand

About Samoa's Treaty Network

Samoa maintains a network of 1 double taxation agreements. These treaties serve to eliminate or reduce double taxation of income earned in one country by a resident of the other, and they provide mechanisms for resolving tax disputes between the two countries. The treaties typically cover income tax, corporate tax, and withholding taxes on dividends, interest, and royalties.

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Samoa Tax Treaties

Major Treaty Partners

About Samoa's Treaty Network

Samoa Tax Treaties FAQ