Samoa Tax Filing Guide: MOR, Deadlines 2026
Samoa's tax filing system is managed through the Ministry of Revenue (MOR). Individual tax returns are due by March 31 following the tax year. Corporate tax returns are also due by March 31. VAGST returns are filed monthly or quarterly depending on turnover. Here is how tax filing works in 2026.
The Ministry of Revenue (MOR) operates a tax filing system that supports electronic and paper filing. All tax returns, payments, and correspondence are handled through the MOR. Taxpayers must register for an account using their Tax Identification Number (TIN). The system supports filing for personal income tax, corporate income tax, VAGST, withholding tax, and ACC contributions. Personal tax overview →
Real-world example: A freelance consultant earning WST 100,000 in 2025 must file their annual personal tax return by March 31, 2026. They log into the MOR system, declare their income and deductions, and pay any balance due. An employee with only salary income (tax fully withheld) generally does not need to file. A company with WST 2,000,000 turnover files CIT by March 31 and monthly VAGST returns. Residency and tax obligations →
Filing Deadlines 2026
- Individual income tax: March 31 following the tax year (e.g., 2025 return due by March 31, 2026)
- Corporate income tax: March 31 following the tax year
- VAGST (monthly): By the last day of the following month
- VAGST (quarterly): By the last day after the quarter ends
- Withholding tax: By the 15th of the following month
- ACC contributions: Monthly with payroll remittance
Taxpayers should note that if a deadline falls on a weekend or public holiday, it typically shifts to the next business day.
MOR Filing System
The MOR provides an e-filing portal for tax interactions. Key features include:
- Registration: Taxpayer registration, VAGST registration, and ACC registration
- Filing: Online submission of tax returns
- Payment: Payment via bank transfer or in-person at MOR offices
- Certificates: Download tax clearance certificates and certificates of residency
Penalties for Late Filing and Payment
- Late filing: Fines ranging from WST 200 to WST 5,000 depending on the type of return and delay period
- Late payment: Interest at the statutory rate on the unpaid tax amount
- Non-filing: Enhanced penalties for failure to file without reasonable cause
Voluntary disclosure before a MOR audit may result in reduced penalties. The MOR offers installment payment arrangements for taxpayers unable to pay in full.
Record Keeping Requirements
Taxpayers must maintain records for a minimum of 5 years from the end of the tax year. Required records include: accounting books and records, invoices and receipts, bank statements, contracts, payroll records, and tax returns. Records may be requested during tax audits.
Do I need a tax agent or accountant to file?
Individuals with simple tax affairs (employment income only) can file themselves. Businesses, self-employed individuals, and taxpayers with complex affairs are advised to use a licensed tax agent.
What happens if I cannot pay my tax bill on time?
If you cannot pay by the deadline, you should file the return on time to avoid late filing penalties. Then contact the MOR to arrange an installment payment plan. Interest will continue to accrue on the unpaid amount.