Country tax profile · 2026
Samoa inheritance tax
None
inheritance & estate tax
How Samoa treats inheritance
No inheritance or estate tax in Samoa N/A
✓ Samoa levies no inheritance or estate tax, your heirs receive the estate intact.
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
141 of 197 countries we track have no inheritance or estate tax. 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?
Get matched with a vetted Samoa tax & immigration advisor who handles residency and the exit from your current country.
See advisors →Samoa inheritance tax FAQ
What is the inheritance tax rate in Samoa?
No inheritance or estate tax in Samoa N/A