Samoa Personal income tax rates
Samoa Personal income tax rates run from 0% to 27% across 3 bands, cited to Income Tax Act 2012 (Samoa), Schedule 1 'Rates of Tax', clause (1), in force since 1 Jan 2018. Last checked against the official source on 23 Jul 2026.
Statutory rates of income tax applicable to an individual under Schedule 1(1) of the Income Tax Act 2012 — an annual tala scale of marginal rates for resident individuals, administered by the Ministry for Revenue.
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| Current value | 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) — rates of income tax applicable to an individual: 0–15,000 NIL; 15,001–25,000 20%; 25,001+ 27% (official consolidated text, 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
Three bands only. The tax-free threshold rose from $12,000 to $15,000 and the top rate fell from 29% to 27% with effect from 1 January 2018 (Ministry for Revenue, https://revenue.gov.ws/rates/); the bands are NOT indexed to inflation and have not moved since — an eight-year freeze through a period that included the 2026 fuel shock, so real bracket creep is material. Confirmed unchanged by the FY2026/2027 Budget, which maintains current income tax rates; the only tax measure announced was a 3% tobacco excise increase from 1 January 2027. PAYE TRAP: Schedule 1 clause (7) sets a SEPARATE FORTNIGHTLY scale for salary and wage income tax — $0–576 Nil, $577–962 20%, $963+ 27%. It is the same rate structure but the thresholds are fortnightly, and 576 x 26 = $14,976, not $15,000, so the PAYE scale is very slightly tighter than the annual scale; do not convert one into the other by multiplication. The same schedule also carries the small-business/self-employed rates — Samoa does NOT have a separate small-business regime, sole traders use clause (1). Not modelled here: Samoa National Provident Fund contributions (a separate statutory levy, not income tax); the first $50 of Samoa-source interest derived by a resident individual is exempt income (Schedule 2); dividends from resident companies are exempt. Non-residents are taxed by withholding at the Schedule 1(4) rates rather than on this scale. The Ministry for Revenue rates page renders the fortnightly table incompletely in some fetches (dropping the $963+ row) — take the scale from the Act.
Get it programmatically
curl https://ausref.dev/v1/ws/income-tax
# $0.005 per call — x402 on Base (USDC). No key, no signup.
# History: curl https://ausref.dev/v1/ws/income-tax/history?from=2020-01-01
# Provenance: curl https://ausref.dev/provenance/ws/income-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) · Company income tax rate · Withholding tax rates · Court-rule interest on judgment debts · Statutory social-insurance contributions
The same figure elsewhere: Solomon Islands · Tonga · Vanuatu · Australia · Fiji · all 8