Asia-Pacific · Tax guide
Samoa
Samoa taxes company profits at 27% and charges VAGST at 15%. Taxes are administered by the Ministry of Customs and Revenue.
At a glance
- Corporate income tax
- 27%
- VAGST
- 15%
- VAGST registration
- WS$130,000
- Withholding on payments abroad
- 15%
Resident companies
Standard rate
Annual turnover
Before treaty relief
Corporate income tax
Companies pay 27%. Provisional tax is paid quarterly, and the annual return is due by the end of March.
VAGST
VAGST is 15%. Registration is required once annual turnover exceeds WS$130,000. Returns are filed monthly by the 21st.
Payments abroad
Payments to non-residents carry 15% withholding unless a treaty lowers it.
Key dates
- By the 21st of each monthVAGST return
- QuarterlyProvisional tax
- End of MarchAnnual income tax return
Figures and sources
4 figures- Corporate income tax rate27%Under professional review
- VAGST rate15%Under professional review
- Annual turnover above which VAGST registration is requiredWS$130,000Under professional review
- Withholding on payments to non-residents15%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Samoa based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Samoa (a Samoan tax adviser) before making compliance decisions.