TAX RATES

Different tax rates are monitored and administered by our Ministry
- Income Tax Rates
- PAYE Rates
- Petroleum Rates

- Customs Duties

- Excise Tax Rates (Imports and Domestically manufactured goods)

- Value Added Goods & Services Tax Rates

Income Tax Rates
Company Tax
A resident company is charged at the rate of 27% in its global taxable income while non-resident is charged at the rate of 27% on its taxable income derived from the Samoa source. Note that company income tax rate was 29% but now reduced to 27% as from 1 January 2007.

Small Business Tax
The taxable income of the sole trader is subject to income tax at progressive rates set out in the Income Tax Rates 1974, depending on the level of taxable income (or net profit) derived by the taxpayers. Note that there is now a reduction of the income tax top rate from 29% to 27% and the threshold amount of non taxable income has increased from SAT12,000 to SAT15,000 as from 1 January 2018.
Applicable progressive rates on small business annual income is summarized below which are the same rates applicable for individual's (i.e. employee) salary and wage income.

  Annual Income Earned   Tax Rate
  Income not exceeding SAT15,000 NIL
  SAT15,001 - SAT25,000 20%
  Over SAT25, 000 27%


PAYE RATES

Salary & Wage Tax Table for Individual Tax Payers

Fortnightly Rate Annual Rate
  $0 - $576 Nil   $0 - $15,000 Nil
  $577 - $962 20%   $15,001 - $25,000 20%
  Over $962 27%   Over $25,000 27%


PETROLEUM RATES

The June 2018 rates for VAGST and Excise Tax on imported petroleum products as obtained from the Ministry of Finance are as follows

FROM 01/05/2018 EXCISE TAX VAGST
  Motor Spirit (ULP) 0.55 .3189
  Distillate Fuel (ADO) 0.54 .3219
  Jet Fuel / Aviation Kerosene (DPK)  0.00 .2419


CUSTOMS DUTIES

Advalorem duty rates are mainly 5%, 8% or 20%.

For specific duty rates or tariff items you can download the tariff manual.


EXCISE TAX RATES (IMPORT AND DOMESTICALLY MANUFACTURED GOODS)

Excise rates imported items and domestically manufactured goods varies depending on the type of products. Download the tariff manual for more details.

VALUE ADDED GOODS & SERVICES TAX (VAGST) RATE

All goods and services are charged 15% VAGST

 

 

 

 

 

 

 

 

 


 

VACANCIES

 

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BUSINESS FORMS

1. Business License
    file pdf Application for Additional Activity or New Location [IR24A] new icon blink

    file pdf New Business Application Form (Excluding Sole Traders) [IR24] new icon blink
    file pdf Sole Trader Business Application Form [IR24S] new icon blink
    file pdf Business License Renewal Form [IR25] new icon blink

2. Employing Staff

    file pdf PAYE Registration Form [IR11] new icon blink

    file pdf PAYE Registration Form for Ministers of Religion [IR11] new icon blink

3. VAGST (Value Added Good & Services Tax)
    file pdf VAGST Registration Form [IR31]

    file pdf VAGST Returns Form 
    
4. What if I get it wrong?
    file pdf Objection Form [IR52]
    file pdf Voluntary Disclosure Form [IR49]
  
5. Closing Your Business
    file pdf Business Cessation Form [IR27]

6. Tax Agents
    file pdf Link a Tax Agent With Your Business Registration [IR51]
    file pdf Registering As A Tax Agent [IR50]

 

7. Income Tax forms
    file pdf 2017 Sole Trader Income Tax Return [IR2] new icon blink
    file pdf 2017 Company Income Tax Return [IR4] new icon blink
    

8. PAYE P4 Excel spreadsheet (combined weekly, fortnightly and monthly) 
     file excelFor 1 to 10 Employees new icon blink  

     file excelFor 1 to 50 Employees new icon blink
     file excelFor 1 to 250 Employees new icon blink


 


TRAVELLER'S GUIDE

Customs Import Requirements
Customs Import Requirements 5

To assist you while you travel, please dowload our "Prohibited and Restricted" list by clicking here!

How to obtain your items that were detained by Customs Officials?
Visit the Customs Headquarters next to the Matautu wharf in Apia and ask any Customs Officer at the front desk for assistance.
Present the yellow receipt that was given to you by the Customs Officer at the port where your items were detained to the Border Customs Officer.
Upon retrieval of your items, you will be escorted to the office of the Assistant CEO of Border Protection and Enforcement Division for final instructions and details.


 

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