Country tax profile · 2026
Samoa VAT / sales tax
How Samoa taxes VAT / sales
Samoa charges a standard VAT/GST of 15% on most goods and services, with reduced rates on some essentials.
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 VAT / sales tax compares
Samoa's VAT / sales tax of 15% is the 94th highest of the 196 countries we track, against a global average of 14.1% and a Oceania average of 11.7%.
Countries with a similar VAT / sales tax
Equatorial Guinea (15%) · Eswatini (15%) · Gambia (15%) · Jamaica (15%) · Lesotho (15%) · Sierra Leone (15%)
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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See advisors →Samoa VAT / sales tax FAQ
What is the VAT / sales tax rate in Samoa?
Samoa charges a standard VAT/GST of 15% on most goods and services, with reduced rates on some essentials.