Corporate Income Tax in Samoa

Corporate income tax for Samoa (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Samoa · tax year 2025 · changed 25 Jun 2026

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Key figures: Samoa, 2025

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Resident company tax rate

27% on taxable incomeIncome Tax Act 2012 / Income Tax Rates (https://revenue.gov.ws/rates/)

Non-resident company tax rate

27% on Samoa-source taxable incomeIncome Tax Act 2012 / Income Tax Rates (https://revenue.gov.ws/rates/)

Tax base

Net taxable income (gross income less allowable deductions) for the tax yearIncome Tax Act 2012

International Company (offshore) rate

0% — exempt from Samoa income tax on offshore profitsInternational Companies Act 1987 (https://ovza.com/samoas-tax-regime-for-offshore-companies/)

Withholding tax on dividends

15%Income Tax Act 2012 (https://www.revenue.gov.ws/wp-content/uploads/2020/10/Income_Tax_Act_2012_eng.pdf)

Withholding tax on interest

15%Income Tax Act 2012

Withholding tax on royalties

15%Income Tax Act 2012

Withholding on non-resident contractor services

15% of the amount paid under contracts for services to non-residentsIncome Tax Act 2012

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Company income tax

Resident company tax rate — 27% on taxable income % (Income Tax Act 2012 / Income Tax Rates (https://revenue.gov.ws/rates/))
Non-resident company tax rate — 27% on Samoa-source taxable income % (Income Tax Act 2012 / Income Tax Rates (https://revenue.gov.ws/rates/))
Tax base — Net taxable income (gross income less allowable deductions) for the tax year (Income Tax Act 2012)
International Company (offshore) rate — 0% — exempt from Samoa income tax on offshore profits % (offshore regime; separate from domestic companies) (International Companies Act 1987 (https://ovza.com/samoas-tax-regime-for-offshore-companies/))
Withholding tax on dividends — 15% % (approx — confirm rate and resident/non-resident treatment in the Act) (Income Tax Act 2012 (https://www.revenue.gov.ws/wp-content/uploads/2020/10/Income_Tax_Act_2012_eng.pdf))
Withholding tax on interest — 15% % (approx — confirm; rate not verified against a primary source) (Income Tax Act 2012)
Withholding tax on royalties — 15% % (approx — confirm; rate not verified against a primary source) (Income Tax Act 2012)
Withholding on non-resident contractor services — 15% of the amount paid under contracts for services to non-residents % (approx — confirm) (Income Tax Act 2012)
Company return filing deadline — Within 3 months of balance date (31 March for a 31 December year-end) (Tax Administration Act 2012 (https://www.revenue.gov.ws/home/our-services/inland-revenue-services/taxes/))
Company tax payment — Income tax payable is due on filing; provisional tax instalments may apply during the year (confirm schedule) (approx — confirm) (Tax Administration Act 2012)

Companies carrying on business in Samoa pay income tax at a flat 27% on taxable income under the Income Tax Act 2012. A separate offshore regime exists for International Companies, which are exempt from Samoa income tax on offshore profits.

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Company income tax

Resident company tax rate — 27% on taxable income % (Income Tax Act 2012 / Income Tax Rates (https://revenue.gov.ws/rates/))

Non-resident company tax rate — 27% on Samoa-source taxable income % (Income Tax Act 2012 / Income Tax Rates (https://revenue.gov.ws/rates/))

Tax base — Net taxable income (gross income less allowable deductions) for the tax year (Income Tax Act 2012)

International Company (offshore) rate — 0% — exempt from Samoa income tax on offshore profits % (offshore regime; separate from domestic companies) (International Companies Act 1987 (https://ovza.com/samoas-tax-regime-for-offshore-companies/))

Withholding tax on dividends — 15% % (approx — confirm rate and resident/non-resident treatment in the Act) (Income Tax Act 2012 (https://www.revenue.gov.ws/wp-content/uploads/2020/10/Income_Tax_Act_2012_eng.pdf))

Withholding tax on interest — 15% % (approx — confirm; rate not verified against a primary source) (Income Tax Act 2012)

Withholding tax on royalties — 15% % (approx — confirm; rate not verified against a primary source) (Income Tax Act 2012)

Withholding on non-resident contractor services — 15% of the amount paid under contracts for services to non-residents % (approx — confirm) (Income Tax Act 2012)

Company return filing deadline — Within 3 months of balance date (31 March for a 31 December year-end) (Tax Administration Act 2012 (https://www.revenue.gov.ws/home/our-services/inland-revenue-services/taxes/))

Company tax payment — Income tax payable is due on filing; provisional tax instalments may apply during the year (confirm schedule) (approx — confirm) (Tax Administration Act 2012)