Samoa public holidays 2026, GST rate and tax data
Samoa: GST rate 15% since 1 Jan 2016; 11 public holidays in 2026 (next: Christmas Day, 25 Dec 2026); corporate tax rate 27%; minimum wage 5.24 WST per hour; policy interest rate 3.09%; inflation rate (CPI) 3.6%.
11 series, each cited to the official source it was verified against; most recently verified 16 Oct 2026. Currency WST.
verified recentlyre-verification due soonstaleColour is the age of the last check against the series' own update cycle.
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{ "country": "WS", "series": "vat", "value": 15, "unit": "percent", "effective_from": "2016-01-01", "last_confirmed": "2026-07-23", "source": { "name": "Value Added Goods and Services Tax Act 2015 (Samoa), s.8(3): 'The rat…", "url": "https://www.revenue.gov.ws/wp-content/uploads/2020/10/Value-Added-Goods-and-Services-Tax-Act-2015.pdf" } }
Excerpt, from the same data as this page. This endpoint is $0.003 a call by x402 or MPP, no signup. With a free key, try POST /v1/answers/vat {"country":"ws","amount":1000}.
Samoa public holidays 2026
11 days in 2026; next: Christmas Day on 25 Dec 2026. Official source: Ministry of Commerce, Industry and Labour · last verified 30 Jul 2026
Fixed by law 8 Confirmed 3
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2026 Thu | New Year's Day | Fixed by law | Ministry of Commerce, Industry and… |
| 2 Jan 2026 Fri | Day after New Year's Day | Fixed by law | Ministry of Commerce, Industry and… |
| 3 Apr 2026 Fri | Good Friday | Fixed by law | Ministry of Commerce, Industry and… |
| 4 Apr 2026 Sat | Day after Good Friday (Holy Saturday) | Fixed by law | Ministry of Commerce, Industry and… |
| 6 Apr 2026 Mon | Easter Monday | Fixed by law | Ministry of Commerce, Industry and… |
| 11 May 2026 Mon | Mother's Day (Monday after the second Sunday in May) | Confirmed | Ministry of Commerce, Industry and… |
| 1 Jun 2026 Mon | Independence Day (Aso o le Tuto'atasi) | Fixed by law | Ministry of Commerce, Industry and… |
| 10 Aug 2026 Mon | Father's Day (Monday after the second Sunday in August) | Confirmed | Ministry of Commerce, Industry and… |
| 12 Oct 2026 Mon | Lotu-a-Tamaiti / White Sunday observance (Monday after the second Sunday in October) | Confirmed | Ministry of Commerce, Industry and… |
| 25 Dec 2026 Fri | Christmas Day | Fixed by law | Ministry of Commerce, Industry and… |
| 26 Dec 2026 Sat | Boxing Day | Fixed by law | Ministry of Commerce, Industry and… |
2027 dates already held (11)
| Date | Holiday | Status | Source |
|---|---|---|---|
| 1 Jan 2027 Fri | New Year's Day | Fixed by law | Ministry of Commerce, Industry and… |
| 2 Jan 2027 Sat | Day after New Year's Day falls Saturday; Samoa substitutes Sunday only |
Substitute | Ministry of Commerce, Industry and… |
| 26 Mar 2027 Fri | Good Friday | Fixed by law | Ministry of Commerce, Industry and… |
| 27 Mar 2027 Sat | Day after Good Friday (Holy Saturday) | Fixed by law | Ministry of Commerce, Industry and… |
| 29 Mar 2027 Mon | Easter Monday | Fixed by law | Ministry of Commerce, Industry and… |
| 10 May 2027 Mon | Mother's Day (Monday after the second Sunday in May) | Confirmed | Ministry of Commerce, Industry and… |
| 1 Jun 2027 Tue | Independence Day (Aso o le Tuto'atasi) | Fixed by law | Ministry of Commerce, Industry and… |
| 9 Aug 2027 Mon | Father's Day (Monday after the second Sunday in August) | Confirmed | Ministry of Commerce, Industry and… |
| 11 Oct 2027 Mon | Lotu-a-Tamaiti / White Sunday observance (Monday after the second Sunday in October) | Confirmed | Ministry of Commerce, Industry and… |
| 25 Dec 2027 Sat | Christmas Day falls Saturday; not substituted |
Substitute | Ministry of Commerce, Industry and… |
| 27 Dec 2027 Mon | Boxing Day observed — 26 December falls on a Sunday |
Substitute | Ministry of Commerce, Industry and… |
Status is read from the record: fixed by law follows from a standing rule (a fixed date or the Easter computus); confirmed is dated in the cited official calendar and not flagged provisional; estimated is provisional or moon-sighting dependent; substitute stands in for a statutory day that fell on a weekend or was moved. Hover a status for the reason.
Every current Samoa value
Rate schedules and breakdowns
Withholding tax rates
0–15% across 5 withholding taxes — no single rate · in force from — · Official source: Income Tax Act 2012 (Samoa), s 10(2): 'Non-resident withholding tax is to be… · last verified 10 Aug 2026
Rates by payment type
| key | label | rate | applies to | Source |
|---|---|---|---|---|
| dividends | Dividends - exempt, outside the NRWT charge | 0 | dividends paid by Samoan resident companies to non-residents (and residents) | Income Tax Act 2012, s 10(2) lists the… |
| Served as 0 because no charge exists: dividends from resident companies are exempt income for every recipient, so nothing is withheld from dividends to non-residents. | ||||
| interest | Non-resident withholding tax on interest | 15 | Samoan-source interest derived by non-resident persons; computed on the gross amount | Income Tax Act 2012, s 10(2) and… |
| A FINAL tax (s 104): discharged when withheld under the Act's withholding division and paid to the Commissioner. | ||||
| royalties | Non-resident withholding tax on royalties | 15 | Samoan-source royalties derived by non-resident persons; computed on the gross amount | Income Tax Act 2012, s 10(2) and… |
| management-fees-services | Non-resident withholding tax on management fees and personal/professional services fees | 15 | Samoan-source management fees, fees for personal (including professional) services, and natural resource amounts derived by non-resident persons | Income Tax Act 2012, s 10(2) and… |
| Not levied where the services are attributable to a business carried on through the non-resident's permanent establishment in Samoa (s 10(4)(b)). | ||||
| insurance-premiums | Non-resident withholding tax on insurance premiums | 15 | Samoan-source insurance premiums derived by non-resident persons - but 7.5% for premiums under a life policy or arising from re-insurance | Income Tax Act 2012, Schedule 1(4)… |
| TWO RATES IN ONE HEAD: 7.5% for life-policy and re-insurance premiums, 15% for all other insurance premiums. Not levied on premiums derived by companies taxed under ss 45-46. | ||||
Personal income tax rates
0–27% across 3 bands · in force from 2018-01-01 · Official source: Income Tax Act 2012 (Samoa), Schedule 1 'Rates of Tax', clause (1) · last verified 23 Jul 2026
| min | max | rate |
|---|---|---|
| 0 | 15000 | 0 |
| 15000 | 25000 | 20 |
| 25000 | — | 27 |
Statutory social-insurance contributions
2–20% across 2 contribution branches · in force from 2021-07-01 · Official source: Government of Samoa (mygov.gov.ws) · last verified 11 Aug 2026
| key | label | rate total | rate employee | rate employer | unit | base | currency |
|---|---|---|---|---|---|---|---|
| national_provident_fund | Samoa National Provident Fund (SNPF) contribution — statutory MINIMUM rate | 20 | 10 | 10 | percent | The employee's gross wages. There is NO earnings ceiling and no general earnings floor. The employer deducts the employee's 10% from gross wages and remits 20% in total. SPECIAL RULE BELOW THE MINIMUM WAGE: the Government of Samoa states that "Where an employer is paying less than the required minimum wage (currently $3.00 per hour), the employer must not deduct a 10% portion from the employee's wages; instead, the employer must pay the full 20% themselves." | WST |
| 10% EACH SIDE IS A STATUTORY MINIMUM, NOT A FIXED RATE. The amending Act raised the "minimum member and employer contribution"; members and employers may contribute more, and a payroll engine must therefore support a per-employee rate at or above 10% on both sides rather than a… | |||||||
| acc_levy | Accident Compensation Corporation (ACC) levy — no-fault personal injury cover | 2 | 1 | 1 | percent | Wages, computed in COMPLETE TALA. Section 52(1) of the Accident Compensation Act 1989 imposes "(a) by way of contribution by the employer a levy of 1 sene for every complete tala of wages paid by the employer to the employer's workers; and (b) by way of contribution by the employee a levy of 1 sene out of every complete tala of wages received by the employer's workers". One sene in every complete tala is 1%. Fractions of a tala are disregarded before the levy is applied. No ceiling and no floor. | WST |
| THIS IS THE ONLY GENUINE SOCIAL-INSURANCE ELEMENT IN SAMOA'S PAYROLL. Unlike the provident fund, the ACC levy buys pooled no-fault cover for personal injury — medical treatment, rehabilitation and earnings replacement — rather than a personal balance. Cover is not limited to… | |||||||
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Compare each figure with the other Australasian countries: Policy interest rate · VAT rate · VAT registration threshold · Minimum wage · Public holidays · Inflation rate (CPI) · Corporate tax rate · Withholding tax rates · Statutory interest rate · Income tax rates · Social contributions
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