Country tax profile · 2026
Samoa income tax
What a nomad, retiree or founder needs before moving to Samoa: the real rate, what actually gets taxed, and the residency bar you must clear. Local currency: WST.
Samoa tax calculator
Enter your income to estimate what you would pay in Samoa, as an employee or running your own company, and see the best-value cities. Get the full breakdown plus a vetted advisor by email.
How much is income tax in Samoa?
Samoa taxes personal income at rates up to 27%. Residents are taxed on worldwide income; non residents only on Samoan source income.
Compiled by MyNomadWorld for Samoa and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
Capital gains, wealth & property tax
- Capital gains: No general capital gains tax; the gain is untaxed at 0% where the asset is sold more than 12 months after acquisition. Source: OECD Global Forum, 2019
- Wealth tax: No wealth tax
Inheritance & gift tax in Samoa
No inheritance or estate tax in Samoa N/A
Corporate tax & VAT
The standard corporate profits tax is 27%.
How to become a tax resident of Samoa
Individual is resident if they have a home in Samoa during the year, or are present 183 days in any 12-month period, or are a Samoan citizen employed by the Government (Income Tax Act 2012 s.6). Residents taxed on worldwide income.
Cost of living & lifestyle
Cost of living is about 63% of the US level, with average purchasing power near $9k (PPP). Pick a city below to see its monthly climate and cost.
Banking in Samoa
You will want a local or multi-currency account for rent, bills and getting paid.
For receiving income and moving money the day you arrive, Wise lets you hold and convert 40+ currencies and get paid like a local. Open a free Wise account →
Wise link is an affiliate link; we may earn a commission at no cost to you.
Climate & cost by city
Average monthly temperature (°C) and rainfall. Climate: Open-Meteo ERA5; cost of living: World Bank PPP (same-year pairing), omitted where unavailable.
Samoa tax treaties
Samoa maintains around 3 double taxation treaties in force. They generally follow the OECD Model Convention and reduce withholding tax on cross-border dividends, interest and royalties, so the same income is not taxed twice when you move, invest or earn across borders. With very few treaties, cross-border income can still face double taxation, so check the specific route before you move.
Major treaty partners
Approximate size of the DTA network; confirm the specific treaty and its terms before relying on it.
Samoa tax treaty guides
Detailed double-tax-treaty guides (withholding rates on dividends, interest and royalties) are available for 1 of Samoa's partners:
Who can help you in Samoa
Vetted partners for the move: immigration and tax lawyers, relocation services, banking and eSIM, guides and local experts. One Gold partner and up to three standard listings per country.
Expats in Samoa
The free Samoa expat community: who is already there, who is arriving, the Telegram group and straight answers on the paperwork. Expats in Samoa →
Members see each other by first name, origin and plans. Emails stay private.
Planning a move to Samoa?
The headline rate is the easy part. Residency, banking and exiting your current tax net are where it goes wrong. Get matched with a vetted Samoa advisor.
Talk to a Samoa advisor →Samoa income tax FAQ
How much is income tax in Samoa?
Samoa taxes personal income at rates up to 27%. Residents are taxed on worldwide income; non residents only on Samoan source income.
Does Samoa tax capital gains?
No general capital gains tax; the gain is untaxed at 0% where the asset is sold more than 12 months after acquisition. Source: OECD Global Forum, 2019
How do you become a tax resident of Samoa?
Individual is resident if they have a home in Samoa during the year, or are present 183 days in any 12-month period, or are a Samoan citizen employed by the Government (Income Tax Act 2012 s.6). Residents taxed on worldwide income.