Samoa Personal Income Tax

Personal income tax rates and bands

• Progressive taxation basis — Resident individuals (including sole traders) are taxed at progressive rates on a calendar-year basis, with the first WST 15,000 of income exempt. Employment income is collected through PAYE on the same scale. (Income Tax Act 2012 / Income Tax Rates)
• Income WST 0 – 15,000 — 0 % (tax-free) (Income Tax Act 2012 / Income Tax Rates)
• Income WST 15,001 – 25,000 — 20 % (Income Tax Act 2012 / Income Tax Rates)
• Income over WST 25,000 — 27 % (Income Tax Act 2012 / Income Tax Rates)
• Annual tax-free threshold — WST 15,000 (raised from WST 12,000 effective 1 January 2018) WST (Income Tax Act 2012 / Income Tax Rates)
• Residence test (days) — Present in Samoa for 183 days or more in any 12-month period ((approx — confirm exact wording in the Act)) (Income Tax Act 2012)
• Residence test (domicile) — Also resident if domiciled in Samoa, unless permanent place of abode is outside Samoa ((approx — confirm exact wording in the Act)) (Income Tax Act 2012)
• Resident taxable base — Worldwide income (Income Tax Act 2012)
• Non-resident taxable base — Samoa-sourced income only (Income Tax Act 2012)
• Non-resident tax-free threshold — Generally not available to non-residents; Samoa-source income taxed from the first tala (confirm with adviser) ((approx — confirm)) (Income Tax Act 2012)
• Individual return filing deadline — Within 3 months of balance date (31 March for a 31 December year-end) (Tax Administration Act 2012)
• Employment income collection — PAYE deducted at source on the same 0% / 20% / 27% scale (salary and wage tax) (Income Tax Act 2012)