WS · Oceania · WST
Samoa
Tax rates
Income Tax
27%
Top rate, progressive scale
Source: Samoa Income Tax Act 2012, Schedule 1(1) (Ministry for Revenue) · as of 2019-01-30Corporate Tax
27%
Statutory rate
Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01VAT
15%
Standard rate
Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue) · as of 2015-11-05Capital Gains Tax
27%
Source: Samoa Income Tax Act 2012, Schedule 1 (Ministry for Revenue) · as of 2019-01-30Wealth Tax
0%
Not levied
No verified data yet for: Crypto Tax.
Estimate your income tax
Enter a gross annual salary to estimate 2019 national income tax for Samoa using verified brackets — total tax, effective and marginal rate, net income, and the per-band breakdown. National income tax only; social contributions and sub-national taxes are excluded unless the notes say otherwise. The full calculator covers every country with verified rates.
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Brackets, notes & in practice
Income Tax
| Threshold | Rate |
|---|---|
| WST 0 | 0% |
| WST 15,001 | 20% |
| WST 25,001 | 27% |
Progressive scale for individuals: nil up to WST 15,000, 20% on the next bracket up to WST 25,000, and 27% on taxable income above WST 25,000.
VAT
Value Added Goods and Services Tax (VAGST) is charged under the Value Added Goods and Services Tax Act 2015, assented to on 5 November 2015, at a standard rate of 15% with a zero rate for qualifying supplies such as exports.
In practice
- Filing
A licensed business must register for VAGST once its annual turnover exceeds, or is expected to exceed, SAT $130,000. A foreign business under contract in Samoa must also register once it is already carrying on continuous and regular business activity there and meets that same turnover test. Registered businesses file VAGST returns bi-monthly.
Source: Samoa Ministry for Revenue — Inland Revenue Services, Taxes · as of 2026-07-27- Exemptions
The VAGST Act exempts financial services, supplies by non-profit bodies of goods and services donated to them, bus and taxi passenger transport, the departure charge under the Civil Aviation Act, telecommunications interconnection fees between resident carriers, passenger transport by ship within Samoa, and supplies for overseas-funded aid projects. Exported goods and related international transport are zero-rated.
Source: Samoa Value Added Goods and Services Tax Act 2015 (Ministry for Revenue), Schedules 2-3 · as of 2018-12-31
Capital Gains Tax
Samoa's Income Tax Act 2012 taxes capital gains on assets held longer than 12 months at 27%, equal to the top personal income tax rate; assets sold within 12 months are taxed at a flat 10% instead. A person's principal residence and assets acquired before 1990 are exempt.
In practice
- Exemptions
Samoa's Income Tax Act 2012 exempts several categories of capital gain or loss from capital gains tax: gains or losses on assets acquired on or before 31 December 1989, gains or losses on an individual's principal place of residence provided it was their principal place of residence for the whole period of ownership, and gains or losses on a non-Samoan asset that a resident disposes of if it was acquired before the person became a Samoan resident.
Source: Samoa Income Tax Act 2012, Part 4 s.66 (Ministry for Revenue) · as of 2019-01-30
Wealth Tax
No net wealth tax is levied in Samoa. The official Samoa Ministry for Revenue website's published forms and notices cover Income Tax (including the Sole Trader Income Tax Return), PAYE, VAGST (Value Added Goods and Services Tax), and Non-Residential International Transportation Income Tax, with no net wealth tax mentioned anywhere on the site.