Samoa Corporate Tax Guide: CIT 27%, Small Business 15% 2026
Samoa's Corporate Income Tax (CIT) regime features a standard rate of 27%. Small businesses with annual turnover below WST 500,000 pay a reduced rate of 15%. The tax is administered by the Ministry of Revenue (MOR). Here is how Samoan corporate tax works in 2026.
Corporate Income Tax in Samoa is governed by the Income Tax Act 2012 and administered by the Ministry of Revenue (MOR). The standard CIT rate of 27% applies to all companies exceeding the small business threshold. For small businesses with turnover below WST 500,000, a reduced rate of 15% applies to encourage entrepreneurship and small enterprise development. The tax year is the calendar year. Companies must file annual CIT returns by March 31 of the following year. Filing and compliance guide →
Real-world example: An Apia-based trading company with annual turnover of WST 2,000,000 and taxable profit of WST 400,000 pays CIT at 27% = WST 108,000. A small retail business with WST 300,000 turnover and WST 80,000 profit pays CIT at 15% = WST 12,000. Compare this to Fiji where the standard CIT rate is 20% (on par with larger economies but with fewer small business concessions). IT sector incentives →
Corporate Tax Rate Structure
- 15% (small businesses): Annual turnover below WST 500,000 — reduced CIT rate
- 27% (standard): All other companies with turnover above WST 500,000
The small business rate applies to companies meeting specific criteria including the turnover threshold. Companies must apply for the reduced rate and maintain records to demonstrate eligibility. The 15% rate is designed to support small enterprise development in Samoa's small island economy.
Taxable Income and Deductions
Corporate taxable income is calculated as accounting profit adjusted for tax purposes. Key rules include:
- Depreciation: Standard rates apply — buildings 5%, machinery 10-20%, vehicles 20%, computers 30%
- Interest deductibility: Interest on business loans is generally deductible
- Loss carryforward: Tax losses can be carried forward for up to 5 years
- Dividend deduction: Dividends received from Samoan resident companies may be exempt from CIT
- Capital gains: Treated as ordinary income and taxed at standard CIT rate
Transfer pricing rules follow OECD guidelines for transactions with related parties. Samoa has a territorial tax system for non-residents. Cross-border taxation →
Withholding Taxes on Outbound Payments
Samoa imposes withholding tax on certain payments to non-residents:
- Dividends: 15% WHT
- Interest: 15% WHT
- Royalties: 15% WHT
WHT rates may be reduced under Samoa's Double Taxation Treaties (Australia, New Zealand). Investment income guide →
Tax Incentives
Samoa offers limited tax incentives to attract investment:
- Small business rate: 15% CIT for businesses with turnover under WST 500,000
- Tourism incentives: Possible duty concessions and tax holidays for qualifying tourism developments
- Agriculture incentives: Tax exemptions or reduced rates for agricultural enterprises
Incentives typically require prior approval from the MOR and Ministry of Commerce, Industry and Labour. IT sector incentives →
Who needs to register for CIT in Samoa?
All legal entities (companies, partnerships, branches of foreign entities) must register for CIT with the MOR. Registration is required before starting business operations. Non-resident companies with a permanent establishment in Samoa are also subject to CIT on Samoa-source income.
What is the filing deadline for corporate tax?
Annual CIT returns must be filed by March 31 of the following year. Tax is paid in quarterly installment payments during the year based on estimated current year liability, with a final settlement upon filing. Late filing penalties apply.
Are there any regional taxes in Samoa?
No. Samoa has a unitary tax system with no regional or municipal corporate taxes. The standard CIT and small business CIT are the only corporate-level taxes.