Samoa tax rates
The top rates a resident individual pays on each kind of income, computed by the Sovereign tax engine from its Samoa tax profile, with a provisional figure from a published summary where the engine has none yet.
Sources incomplete — at least one figure has no accepted source yet. Sources last checked 11 November 2026. Figures last changed 11 November 2026. Profile last reviewed 27 May 2026.
Scroll across the table to see all tax rates.
| Salary | Long-term gains | Short-term gains | Dividends | Interest | Rent | Crypto gains | |
|---|---|---|---|---|---|---|---|
| Samoa | 38% | 27%* | 27%* | 0% | 15% | 27% | 27%* |
* Provisional — not yet verified by the Sovereign engine. capital gains, short-term gains, crypto gains: from Samoa Ministry of Customs and Revenue, read 10 November 2026. The engine's own figure replaces a provisional one as soon as the Samoa profile carries an accepted source for it.
Reviewer's notes: what is still open on this profile
- Samoa (Income Tax Act 2012 as amended 2017): individuals 0% to WST 15,000, 20% to 25,000, 27% above; employees pay 10% NPF and a 1% ACC levy on all wages. Dividends of a resident company are exempt; foreign dividends join taxable income at the scale. Bank interest bears a 15% final withholding tax (first WST 50 of Samoan interest exempt). Capital gains: 10% within 12 months, 27% after, on the gain over a cost raised 5% a year (s. 65(2)) — refused until the indexed gain is given. Foreign interest (taxed at the scale), foreign wages, crypto (no source) and self-employment stay unassessed.
Each figure is the tax on one more unit of a very large amount of that income, with every layer the engine models: surtaxes and uncapped social contributions included. It is the top marginal rate, not the average rate you pay on all your income.
How complete is the Samoa tax profile?
Partly complete. The Samoa profile is under review: the engine computes only some parts, and a figure marked provisional on this page comes from a published summary, not from the engine. It is not a verified full calculation; the reviewer's notes under the rates table say what is still open.
What is the top income tax rate in Samoa?
The top rate on a salary is 38%. It is the tax on each extra unit of a very high salary, with surtaxes and uncapped social contributions included. The income tax scale alone reaches 27% above WST 25,000.
How are capital gains taxed in Samoa?
Provisionally 27%: the top rate on a long-term capital gain from a Samoa Ministry of Customs and Revenue summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. Capital gains tax 27% (Sch. 1 cl. 8); a capital asset held more than 3 years is exempt (s. 66(1)(c)). The holding period that makes a gain long-term is 12 months.
How are dividends and interest taxed in Samoa?
The top rate is 0% on dividends and 15% on interest. Rental income is taxed at up to 27%.
How is crypto taxed in Samoa?
In our model Samoa does not tax a private investor's gain on crypto assets, but the engine has no computed figure for it. Provisionally 27%: the top rate on a crypto gain from a Samoa Ministry of Customs and Revenue summary read on 10 November 2026. The Sovereign engine has not yet computed this rate, so treat it as a pointer, not a verified figure. No specific rule; capital gains tax 27%, exempt once the asset is held more than 3 years.
Does Samoa tax foreign income?
Yes. Samoa taxes its residents on their worldwide income. A tax treaty or a credit for foreign tax can reduce the tax on income from abroad.
Does Samoa have a wealth tax?
This is not verified as a general wealth tax. Samoa's government MSME policy mentions property taxes, while official government finance statistics report zero aggregate property-tax receipts for FY 2024/25. The Ministry of Revenue rate page gives no applicable personal-owner tariff. The statute, current collection, local scope, valuation and exemptions are unresolved; neither a liability nor legal absence follows from the aggregate revenue zero.
Does Samoa have an exit tax for individuals?
This is not verified yet: we have not checked whether Samoa taxes unrealised gains when a resident leaves, so this page does not say that it does not.
When do you become tax resident in Samoa?
The Samoa day test (183 days in a 12-month period commencing or ending in the calendar tax year): 183 days in a qualifying 12-month period; home and government-service routes also apply. A home, qualifying public service, the first or last residence year and an applicable treaty need facts beyond recorded travel dates.
Residence decides whether Samoa taxes you on these rates. See the Samoa day-count test and count your own days.
Sources
The Samoa profile cites 8 sources for these rules, 8 of them from a government or a statute. A provisional figure in the table names its own source under the table.
- Income Tax Act 2012 (consolidated) — Schedule 1, Rates of tax · official, retrieved 2026-11-11
- Income Tax Amendment Act 2017, No. 11 — s. 7, Schedule 1 amended · official, retrieved 2026-11-11
- Ministry of Revenue, Samoa — Our rates (Income Tax Rates) · official, retrieved 2026-11-11
- Income Tax Act 2012 (consolidated) — s. 65, capital gain (cost indexed 5% a year) · official, retrieved 2026-11-11
- Income Tax Act 2012 (consolidated) — Schedule 2 Part A, Exempt income · official, retrieved 2026-11-11
- Income Tax Act 2012 (consolidated) — ss. 94 and 104, interest withholding as a final tax · official, retrieved 2026-11-11
- Income Tax Act 2012 (consolidated) — s. 16, Property income · official, retrieved 2026-11-11
- National Provident Fund Act 1972 (consolidated) — s. 22, Payment of contributions · official, retrieved 2026-11-11
The model covers the general rules for a resident individual. It does not cover every deduction, credit, tax treaty or local tax, and rules change after the check date above. Did you find an error? Tell us, with the source.
Compare Samoa with other countries
Top rates do not show what you would pay. Sovereign applies these rules to your own assets, income and debts, and compares the result across 165 countries. Put Samoa side by side with other countries, see every country or try the live demo.
Other countries in Oceania: Australia, Fiji, New Zealand, Papua New Guinea, Vanuatu.