Country tax profile · 2026
Samoa corporate tax
How Samoa taxes corporate
The standard corporate profits tax in Samoa is 27%. Flat 27% on a resident company's worldwide income and on non-resident Samoan source income, reduced from 29% in 2007. Source: the Samoa Ministry of Revenue.
Compiled by MyNomadWorld for Samoa and currently being re-verified against primary sources. Confirm with a local adviser before relying on it.
How Samoa's corporate tax compares
Samoa's corporate tax of 27% is the 45th highest of the 180 countries we track, against a global average of 21.2% and a Oceania average of 20.3%.
Countries with a similar corporate tax
Togo (27%) · Chile (27%) · South Africa (27%) · Dominican Republic (27%) · Burkina Faso (27.5%) · Canada (26.5%)
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?
Get matched with a vetted Samoa tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Samoa corporate tax FAQ
What is the corporate tax rate in Samoa?
The standard corporate profits tax in Samoa is 27%. Flat 27% on a resident company's worldwide income and on non-resident Samoan source income, reduced from 29% in 2007. Source: the Samoa Ministry of Revenue.