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

    • 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.
    • 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 EARNEDTAX 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
    FORTNIGHTLYRATEANNUALRATE
    $0 - $576 Nil $0 - $15,000 Nil
    $577 - $962 20% $15,001 - $25,000 20%

    PETROLEUM Rates

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

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

    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 and Services Tax (VAGST) Rates

    • All goods and services are charged 15% VAGST
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