Samoa VAT Guide: VAGST 12.5% Standard Rate 2026
Samoa applies a Value Added Goods & Services Tax (VAGST) at a standard rate of 12.5%. Exports and international services are zero-rated. Certain financial services, residential rent, and basic food items may be exempt. Here is how Samoan VAGST works in 2026.
VAGST in Samoa is governed by the VAGST Act 2008 and is administered by the Ministry of Revenue (MOR). The standard rate of 12.5% is one of the lowest consumption tax rates in the Pacific region. Businesses with annual taxable turnover exceeding WST 100,000 must register for VAGST. Small businesses below this threshold may voluntarily register. VAGST returns are filed monthly or quarterly depending on turnover. Corporate tax overview →
Real-world example: An Apia hotel charges WST 2,000 for a 3-night stay. VAGST at 12.5% = WST 250, total invoice WST 2,250. A restaurant meal of WST 100 includes VAGST at 12.5% = WST 11.11. An export sale of WST 100,000 to an Australian customer is zero-rated, allowing the exporter to reclaim input VAGST on related costs. Cross-border VAGST rules →
VAGST Rates in Samoa
- 12.5% (standard rate): Most goods and services including retail, restaurants, accommodation, professional services, electronics, and consumer goods
- 0% (zero rate): Exports of goods, international transport, supplies to international organizations, and certain supplies to diplomatic missions
- Exempt: Financial services (banking, insurance), residential rent, education, healthcare, and basic food staples
Samoa's single-rate VAGST system is simpler than multi-rate VAT systems found in many larger economies. The 12.5% rate balances revenue generation with affordability for consumers.
VAGST Registration
- Mandatory registration: Annual taxable turnover exceeds WST 100,000
- Voluntary registration: Businesses below the threshold may opt to register
- Non-resident registration: Foreign businesses supplying taxable goods or services in Samoa must register
Registration is done through the MOR. VAGST numbers follow a standard format. Failure to register when required can result in penalties and back-tax assessments.
VAGST Compliance and Filing
- Filing frequency: Monthly for businesses with turnover above WST 500,000; quarterly for smaller businesses
- Filing deadline: By the last day of the following month (monthly filers) or by the last day after the quarter ends (quarterly filers)
- Electronic filing: VAGST returns must be filed through the MOR e-filing system
- Records: Businesses must maintain VAGST invoices, receipts, and accounting records for 5 years
Late filing incurs penalties. Late payment incurs interest at the statutory rate. The MOR conducts regular VAGST audits.
VAGST Invoicing
Registered VAGST businesses must issue tax invoices for all taxable supplies. Key requirements:
- Tax invoices must include seller/buyer details, VAGST number, date, description, amount, VAGST rate, and VAGST amount
- Invoices must be in Samoan Tala (WST). Foreign currency transactions must be converted at the official exchange rate
Can non-resident businesses reclaim Samoan VAGST?
Yes. Non-resident businesses not registered for VAGST in Samoa may reclaim VAGST incurred on business expenses through a refund procedure. Reciprocal arrangements may apply for businesses from countries with mutual VAGST refund agreements.
What is the penalty for late VAGST filing?
Late VAGST filing penalties range from WST 500 to WST 5,000 depending on the delay and company size. Interest on late payment accrues at the statutory rate. Repeated violations may result in increased penalties and registration suspension.
Are digital services subject to VAGST?
Yes. Digital services provided by non-resident companies to Samoan consumers are subject to 12.5% VAGST. Non-resident digital service providers may need to register for VAGST in Samoa.