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Samoa legal history

Changes are dated by their legal effective date. Each category and resident group has a separate timeline.

← All changes

Only listed events are shown; completeness has not been established.

No dated legal events recorded yet for Samoa.

Coverage by tax category

  • Personal income tax: Unknown
  • Social contributions / payroll: Unknown
  • Self-employment: Unknown
  • Capital gains: Unknown
  • Dividends and interest: Unknown
  • Crypto: Unknown
  • Rental income: Unknown
  • Wealth tax: Unknown
  • Property tax: Unknown
  • Inheritance, gift and estate: Unknown
  • Corporate and business tax: Unknown
  • Consumption / VAT: Unknown
  • Exit and transfer tax: Unknown
  • Other taxes: Unknown

Computed tax on fixed baskets

Loading computed figures…

Nominal rates and thresholds

No dated nominal trend is established yet.

Data updates we recorded

These dates show when Sovereign recorded a figure, not when a law took effect.

  • 2026-11-11: Top tax rate on wages: not computed → 38%. Legal effective date not verified
  • 2026-11-11: Top rate on rental income: not computed → 27%. Legal effective date not verified
  • 2026-11-11: Top rate on interest: not computed → 15%. Legal effective date not verified
  • 2026-11-11: Top rate on dividends: not computed → 0%. Legal effective date not verified
  • 2026-11-10: Now covered: residence data for Samoa. Legal effective date not verified
  • 2026-11-10: Now covered: cost of living data for WS. Legal effective date not verified