Samoa VAT / GST

Name: OpenAccountants MCP Server
Author: OpenAccountants

Source-cited draft: vat / gst 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.

Standard VAGST rate

15%Value Added Goods and Services Tax Act 2015View source ↗

Zero-rated supplies

Exports of goods and services are generally zero-rated (0%)Value Added Goods and Services Tax Act 2015

Exempt supplies

Certain financial services and other prescribed supplies are exempt (no input credit)Value Added Goods and Services Tax Act 2015

Compulsory registration threshold

WST 130,000 annual turnover (actual in past 12 months or expected in next 12 months)Value Added Goods and Services Tax Act 2015View source ↗

Voluntary registration

Permitted below the WST 130,000 thresholdValue Added Goods and Services Tax Act 2015

Return frequency

Monthly VAGST returnsValue Added Goods and Services Tax Act 2015View source ↗

Return / payment deadline

On or before the 21st day of the month following the return periodValue Added Goods and Services Tax Act 2015View source ↗

VAGST on imports

15% charged at the border on imported goods, collected by CustomsValue Added Goods and Services Tax Act 2015

Reverse charge on imported services

Imported services may be subject to a reverse-charge mechanism (recipient self-accounts)Value Added Goods and Services Tax Act 2015

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

The full Guide

Samoa VAT / GST

Value Added Goods and Services Tax (VAGST)

Samoa levies a Value Added Goods and Services Tax (VAGST) on most supplies of goods and services. It operates as a credit-invoice VAT administered by the Ministry of Customs and Revenue under the VAGST Act 2015.

Standard VAGST rate — 15% % (Value Added Goods and Services Tax Act 2015)
Zero-rated supplies — Exports of goods and services are generally zero-rated (0%) % (approx — confirm categories in the Act) (Value Added Goods and Services Tax Act 2015)
Exempt supplies — Certain financial services and other prescribed supplies are exempt (no input credit) (approx — confirm list) (Value Added Goods and Services Tax Act 2015)
Compulsory registration threshold — WST 130,000 annual turnover (actual in past 12 months or expected in next 12 months) WST (Value Added Goods and Services Tax Act 2015)
Voluntary registration — Permitted below the WST 130,000 threshold (Value Added Goods and Services Tax Act 2015)
Return frequency — Monthly VAGST returns (approx — confirm; some sources cite bi-monthly returns) (Value Added Goods and Services Tax Act 2015)
Return / payment deadline — On or before the 21st day of the month following the return period (Value Added Goods and Services Tax Act 2015)
VAGST on imports — 15% charged at the border on imported goods, collected by Customs % (Value Added Goods and Services Tax Act 2015)
Reverse charge on imported services — Imported services may be subject to a reverse-charge mechanism (recipient self-accounts) (approx — confirm scope in the Act) (Value Added Goods and Services Tax Act 2015)

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Value Added Goods and Services Tax (VAGST)

Standard VAGST rate — 15% % (Value Added Goods and Services Tax Act 2015)

Zero-rated supplies — Exports of goods and services are generally zero-rated (0%) % (approx — confirm categories in the Act) (Value Added Goods and Services Tax Act 2015)

Exempt supplies — Certain financial services and other prescribed supplies are exempt (no input credit) (approx — confirm list) (Value Added Goods and Services Tax Act 2015)

Compulsory registration threshold — WST 130,000 annual turnover (actual in past 12 months or expected in next 12 months) WST (Value Added Goods and Services Tax Act 2015)

Voluntary registration — Permitted below the WST 130,000 threshold (Value Added Goods and Services Tax Act 2015)

Return frequency — Monthly VAGST returns (approx — confirm; some sources cite bi-monthly returns) (Value Added Goods and Services Tax Act 2015)

Return / payment deadline — On or before the 21st day of the month following the return period (Value Added Goods and Services Tax Act 2015)

VAGST on imports — 15% charged at the border on imported goods, collected by Customs % (Value Added Goods and Services Tax Act 2015)

Reverse charge on imported services — Imported services may be subject to a reverse-charge mechanism (recipient self-accounts) (approx — confirm scope in the Act) (Value Added Goods and Services Tax Act 2015)