AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Oceania

Samoa

Samoa applies progressive personal income tax. Corporate tax is 27%.

Personal income tax

0–27%
Top marginal rate / range

Corporate tax

27%
Standard rate

VAT / Sales tax

VAGST 15%
Standard indirect tax

At a glance

  • Tax yearCalendar year
  • FilingMarch 31
Official Tax Authority Ministry for Revenue
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Samoa's official tax authority (linked above) or a qualified tax professional before making any decision.