Country tax profile · 2026
Samoa income tax
How Samoa taxes income
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.
Samoa income tax brackets (2026)
| Taxable income | Rate |
|---|---|
| up to 15,000 WST | 0% |
| up to 25,000 WST | 20% |
| over the top bracket | 27% |
National brackets; local or regional surcharges may apply on top.
How Samoa's income tax compares
Samoa's top income tax of 27% is the 113th highest of the 197 countries we track, against a global average of 27.9% and a Oceania average of 24.4%.
Countries with a similar income tax
Brazil (27.5%) · Egypt (27.5%) · Cape Verde (27.5%) · Barbados (28.5%) · Burkina Faso (25%) · Equatorial Guinea (25%)
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 income tax rate in Samoa?
Samoa taxes personal income at rates up to 27%. Residents are taxed on worldwide income; non residents only on Samoan source income.