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

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.

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%

The May 2020 rates for VAGST and Excise Tax on imported petroleum products as obtained from the Ministry of Finance are as follow

FROM 01/04/2020	EXCISE TAX	VAGST
Motor Spirit (ULP)	0.55	0.1688
Distillate Fuel (ADO	0.54	0.1862
Jet Fuel / Aviation Kerosene (DPK)	0.00	0.856

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