Samoa Company income tax rate
Samoa Company income tax rate is 27 percent, in force since 1 Jan 2007. Last checked against the official source on 23 Jul 2026.
Flat rate of income tax applicable to a company under Schedule 1(2) of the Income Tax Act 2012, administered by the Ministry for Revenue. Samoa has no separate small-company rate and no progressive company scale.
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| Current value | 27 percent |
|---|---|
| In force from | 2007-01-01 |
| Official source | Income Tax Act 2012 (Samoa), Schedule 1 (Sections 9, 10, 11, 45, 59 and 63) 'Rates of Tax', clause (2): 'The rate of income tax applicable to a company is 27%' — official consolidated text published by the Office of the Attorney General |
| Last verified | 2026-07-23 |
| Verification | primary — No verification limitation recorded — read from the official source cited. |
| Provenance | source fingerprint |
What this value means
Flat 27% with no bracket structure. A RESIDENT company is taxed on worldwide taxable income; a NON-RESIDENT company on Samoa-source taxable income only — the rate is 27% in both cases (Ministry for Revenue rates page). The rate has been 27% since 1 January 2007, when it was cut from 29%; the Income Tax Act 2012 carried the 27% figure forward unchanged and no Income Tax Amendment Act since has moved it. Confirmed unchanged by the FY2026/2027 Budget, which states the Government is maintaining current VAGST and income tax rates. Related Schedule 1 rates that are NOT this series and are commonly mistaken for it: trustees other than deceased estates 27%; life insurance business under s.45 10%; non-resident withholding tax 15% generally but 7.5% on life/re-insurance premiums; non-resident international transportation income tax 5%; capital gains tax 10% if the asset is sold within 12 months and 27% if held longer. Dividends paid by a resident company are EXEMPT income in the shareholder's hands (Schedule 2), so there is no classical second layer on distributed profits. Samoa is a July-June fiscal-year country for the Budget but the income tax year is separate — check the Act's tax-year definition before annualising. Both the Attorney General's consolidation (ag.gov.ws) and the Ministry for Revenue rates page (https://revenue.gov.ws/rates/) fetch cleanly as text; note that revenue.gov.ws's rates page states rates without citing section numbers, so the statute is the better citation.
Get it programmatically
curl https://ausref.dev/v1/ws/corporate-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://ausref.dev/v1/ws/corporate-tax/history?from=2020-01-01
# Provenance: curl https://ausref.dev/provenance/ws/corporate-taxOther Samoa series: policy interest rate · VAGST standard rate (Value Added Goods and Services Tax) · VAGST registration threshold · National minimum wage (hourly) · Public holidays · CPI inflation (year-on-year) · Withholding tax rates · Court-rule interest on judgment debts · Personal income tax rates · Statutory social-insurance contributions
The same figure elsewhere: Solomon Islands · Tonga · Vanuatu · Australia · Fiji · all 8