Oceania & Pacific
Samoa tax rates 2026
A residence system with a 27% top rate on both personal income and corporate profits, plus a 15% value-added goods and services tax.
Worldwide (residence-based)
Last verified
The taxes
| Personal income (top) | 27%Progressive, tax-free up to WST 15,000, with a top rate of 27% on higher income. |
|---|---|
| Corporate income | 27% |
| Capital gains | None. There is no separate capital gains tax. |
| VAT / VAGST | 15% |
| Dividends (WHT) | 10% for residents, 15% for non-residents |
| Interest (WHT) | 10% for residents, 15% for non-residents |
| Royalties (WHT) | 15% |
| Social security (employee) | 7% to the Samoa National Provident Fund, plus 1% ACC |
| Social security (employer) | 7% to the Samoa National Provident Fund, plus 1% ACC |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | No significant recurrent property tax |
| Other | A 1% ACC levy each, plus import duties |
How the system works
- Tax system
- Worldwide (residence-based)
- Foreign income
- Taxed (worldwide)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
A special regime for new arrivals
None of note. Rates should be confirmed with the Samoa Ministry for Revenue before relying on them.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.