OpenAccountants/Samoa/Samoa Personal Income Tax

Samoa Personal Income Tax

Name: OpenAccountants MCP Server
Author: OpenAccountants

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

Applicable period 2025Source-cited draft· Last updated Jun 25, 2026

Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.

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Key figures — Samoa, 2025

Every figure is drawn from this Tax Guide and cited to its source.

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

0Income Tax Act 2012 / Income Tax RatesView source ↗

Income WST 15,001 – 25,000

20Income Tax Act 2012 / Income Tax RatesView source ↗

Income over WST 25,000

27Income Tax Act 2012 / Income Tax RatesView source ↗

Annual tax-free threshold

WST 15,000 (raised from WST 12,000 effective 1 January 2018)Income Tax Act 2012 / Income Tax RatesView source ↗

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 incomeIncome Tax Act 2012

Non-resident taxable base

Samoa-sourced income onlyIncome 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 2012View source ↗

Employment income collection

PAYE deducted at source on the same 0% / 20% / 27% scale (salary and wage tax)Income Tax Act 2012View source ↗

Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.

The full Guide

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)

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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)