Country tax profile · 2026
Samoa capital gains tax
How Samoa treats 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
Compiled by MyNomadWorld for Samoa and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Samoa compares
57 of 197 countries we track have no capital gains tax for individuals. Samoa is one of them.
Who is 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.
Related Samoa taxes
Moving to Samoa?
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What is the capital gains tax rate in Samoa?
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