If you are closing your business, you need to complete a Business Cessation Form. It is important that the Inland Revenue knows that you have finished trading so we do not keep adding penalties to your account when returns are not filed or business licenses are not renewed.



To run a business, you must apply to the Inland Revenue for a Business License for each different business you operate. If you have decided to run your business as a company you must first register that company with the Ministry of Commerce Industry and Labour. If your business will be run as a partnership or trust, you should have a formal partnership agreement or a trust deed prior to registering with the Inland Revenue. For more information on how to start a business see our Starting a Business Information for new businesses guide


Career Opportunities

The Ministry for Revenue is a diverse business. The Ministry:
  • Administers 4 tax types;
  • Administers business, Liquor and Customs and Shipping agent licenses
  • Facilitates legitimate trade through an intelligence led risk based approach
  • Protects Samoa's borders from threats through the interception of illegal drugs,
    firearms and other prohibited and restricted goods, using intelligence analysis,
    computer-based analysis and detector dogs.
  • Administers the effective and efficient collection of the import excise and
    domestic excise taxes in conformity with the Excise Acts, and the control of
    warehouses as prescribed in the Customs Act.
  • Has 7 delivery sites – including offices, ports and K9 facilities;
  • Employs over 180 staff.




What New and Recent Events

January 2018

New changes become effective for PAYE rates, Business Licenses fees, and Liquor Licenses. Refer Tax rates link for details of taxes.


New Business License rates effective for all renewals starting 1 January 2018 with pro-rata fees applicable only for new business activity and location.

  • Sole Trader / Partnership/ Non Profit Organization : SAT$352 per year
  • Company / Trust / Commercial : SAT$800 per year
  • Temporary License: SAT$50 per day

December 2017

Customs Border security operations continue to detect drugs such as meth and ice at Fagalii Airport.


Further detections during the Christmas season of illegal weapons during examination of personal effects and marijuana at the Faleolo airport.


IRS explains more to the public via TV1 E te Silafia programme on changes to the tax rates including annual and fortnightly tax advice to all Ministers of Religion.  






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