Source-cited draft: tax overview for Samoa (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
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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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 onlyIncome 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 15,000Income 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-endTax 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/)
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Other Samoa computations in the OpenAccountants Tax Library.