Samoa Corporate Income Tax

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.