Samoa Tax Overview

Samoa tax system at a glance

• Tax authority overview — Samoa (the Independent State of Samoa, not American Samoa) administers tax through the Ministry of Customs and Revenue. The system is built on the Income Tax Act 2012, the Tax Administration Act 2012 and the Value Added Goods and Services Tax (VAGST) Act 2015, with a calendar tax year and tala-denominated thresholds.
• Tax authority — Ministry of Customs and Revenue (Inland Revenue Services) (Tax Administration Act 2012 (https://revenue.gov.ws/our-services/inland-revenue-services/))
• Currency — Samoan Tala (WST; shown locally as SAT/$) (Income Tax Act 2012)
• Standard tax year — 1 January to 31 December (calendar year; balance date 31 December) (Income Tax Act 2012 (https://www.revenue.gov.ws/wp-content/uploads/2020/10/Income_Tax_Act_2012_eng.pdf))
• Basis of taxation — Residents taxed on worldwide income; non-residents taxed on Samoa-sourced income only (Income Tax Act 2012)
• Top personal income tax rate — 27% % (Income Tax Act 2012 / Income Tax Rates (https://revenue.gov.ws/rates/))
• Personal tax-free threshold — WST 15,000 WST (Income Tax Act 2012 / Income Tax Rates (https://revenue.gov.ws/rates/))
• Company income tax rate — 27% (resident and non-resident companies) % (Income Tax Act 2012 / Income Tax Rates (https://revenue.gov.ws/rates/))
• Indirect tax — VAGST standard rate — Yes — Value Added Goods and Services Tax (VAGST) at a standard rate of 15% % (Value Added Goods and Services Tax Act 2015 (https://revenue.gov.ws/rates/))
• Annual income tax return deadline — Within 3 months after the balance date — i.e. 31 March for a 31 December year-end (Tax Administration Act 2012 (https://www.revenue.gov.ws/home/our-services/inland-revenue-services/taxes/))
• VAGST return frequency / deadline — Monthly return due on or before the 21st of the following month ((approx — confirm; some businesses file bi-monthly)) (Value Added Goods and Services Tax Act 2015 (https://www.revenue.gov.ws/home/our-services/inland-revenue-services/taxes/))