Samoa Corporate Tax Calculator 2026
Calculate Corporate Income Tax (CIT) in Samoa. Standard rate 27% for all businesses. Reduced rate of 15% for small businesses with annual turnover below WST 500,000.
Samoa Tax System
Corporate Income Tax (CIT) in Samoa is levied at a flat rate of 27% on taxable profits. Small businesses with annual turnover not exceeding WST 500,000 may qualify for the reduced rate of 15%. All businesses are subject to standard accounting and compliance requirements.
2026 Rates: CIT 27% standard, 15% small business (turnover < WST 500K).
Samoa Corporate Tax Calculator 2026
Calculate CIT in Samoa 2026. Standard 27%, small business 15% for turnover under WST 500K.
Taxable ProfitWS$50,000
Standard CIT (27%)WS$13,500
Small Biz (15%)WS$7,500
Selected: 27%WS$13,500
Profit After TaxWS$36,500