What are the tax rates in Samoa?

Overall, Samoa provides a favorable tax system to attract businesses all over the world. Here are some notable tax rates in Samoa:

1. Samoa income tax rate

Samoa income tax or corporate tax is determined by the net income companies have earned while conducting business, usually over the course of a single fiscal year. Samoa corporate tax rates are calculated as below:

• Taxable income under SAT15,000: 0%
• Taxable income from SAT15,001 to SAT25,000: 20%
• Taxable income over SAT25,000: 27%

However, foreign companies doing business in Samoa are exempt from corporate tax.

2. Samoa sales tax

The sales tax rate in Samoa is a tax based on the total cost of all products and services purchased. It is also called Value added goods and services tax (VAGST) and the rate is 15%.

3. Samoa withholding tax

Under a contract for services, there are two methods for Samoa withholding tax from income made by residents and non-residents. It is noticeable that this is not an additional tax, but rather a direct income tax withheld by the contract payer during the contract's progress payments. The resident withholding tax rate is 10% and non-resident withholding tax rate is 15% from the amount paid.