Samoa Tax & Investment Guides
16 guides covering Samoan taxation, progressive personal income tax 0-27%, corporate income tax 27%/15%, VAGST 12.5%, ACC social contributions, stamp duty on property, and cross-border rules for residents and non-residents.
Personal Tax & Residency
Progressive PIT 0-27%, 183-day residency, tax filing, and cross-border rules
Samoa Cross-Border Tax Guide: WHT 15%, DTTs, Transfer Pricing 2026
Samoa cross-border taxation — withholding tax on dividends 15%, interest 15%, royalties 15%, double taxation treaties with Australia and New Zealand, and transfer pricing for 2026.
Samoa Personal Tax Guide: Progressive PIT 0-27% 2026
Samoa personal income tax — progressive 0-27% rates, WST 20,000 tax-free threshold, ACC deductions, and tax credits for 2026.
Samoa Tax Filing Guide: MOR, Deadlines 2026
Samoa tax filing — Ministry of Revenue (MOR) system, individual filing deadline March 31, corporate filing March 31, VAGST monthly/quarterly, penalties, and compliance for 2026.
Samoa Tax Residency Guide: 183-Day Rule, DTTs 2026
Samoa tax residency — 183-day physical presence test, residency criteria for individuals and companies, double taxation treaties with Australia and New Zealand, and implications for 2026.
VAT & Indirect Tax
VAGST 12.5% standard, 0% exports
Business & Corporate Tax
CIT 27% standard, 15% small business, IT incentives
Samoa Corporate Tax Guide: CIT 27%, Small Business 15% 2026
Samoa Corporate Income Tax — 27% standard rate, 15% for small businesses under WST 500K turnover, compliance, and incentives for 2026.
Samoa IT Sector Tax Guide: Small Business CIT 15%, Digital Economy 2026
Samoa IT sector and digital economy taxation — small business CIT 15% for tech startups, no CGT on tech investments, digital nomad opportunities, and incentives for 2026.
Investment & Savings
No CGT, WHT 15%, crypto, pensions, ACC coverage
Samoa Capital Gains Tax Guide: No CGT, Speculative Gains as Income 2026
Samoa capital gains tax — no separate CGT in Samoa, speculative gains may be taxed as ordinary income, 0% on long-term holdings, and implications for investors for 2026.
Samoa Crypto Tax Guide: No CGT, Income Rules 2026
Samoa cryptocurrency taxation — no separate CGT, crypto gains as income for frequent traders, mining income at PIT 0-27% or CIT 27%, and reporting for 2026.
Samoa Investment Income Guide: Dividends 15%, Interest 15%, Royalties 15% 2026
Samoa investment income taxation — dividends 15% WHT, interest 15% WHT, royalties 15% WHT, treaty relief with Australia and New Zealand, and compliance for 2026.
Samoa Pension Guide: ACC Coverage, No State Pension 2026
Samoa pension and retirement — no state pension system, ACC coverage for workplace injuries, private savings and superannuation options, and retirement planning for 2026.
Property & Wealth Tax
Stamp duty ~2%, no annual tax, no wealth tax, rental income
Samoa Inheritance & Gift Tax Guide: No Inheritance Tax, No Gift Tax 2026
Samoa inheritance and gift tax — no inheritance tax, no gift tax, no estate tax. Tax-free transfers to heirs and beneficiaries. Comparison with regional countries for 2026.
Samoa Property Tax Guide: Stamp Duty ~2%, No Annual Land Tax 2026
Samoa property tax — stamp duty approximately 2% on transfers, minimal annual land tax, no capital gains tax on long-term holdings, and registration fees for 2026.
Samoa Rental Income Guide: PIT Rates 0-27%, Deductions 2026
Samoa rental income taxation — taxed at progressive PIT rates 0-27%, allowable deductions (maintenance, management, insurance), and compliance for landlords in 2026.
Samoa Wealth Tax Guide: No Wealth Tax, No Net Worth Tax 2026
Samoa wealth tax — no wealth tax, no net worth tax, no capital gains tax on long-term holdings. Samoa imposes no recurring tax on individual or corporate net worth for 2026.
Employment & Social Charges
ACC contributions EE ~2%, ER ~2%
Tools & Calculators
Samoa Salary Calculator
PIT 0-27% progressive rates
Samoa VAT Calculator
VAGST 12.5%
Samoa Corporate Tax Calculator
CIT 27%, small biz 15%
Samoa Capital Gains Calculator
No CGT in Samoa
Samoa Property Tax Calculator
Stamp duty ~2%
Compound Interest Calculator
Project investment growth over time
Mortgage Calculator
Estimate monthly mortgage payments
Budget Calculator
50/30/20 budgeting tool