Samoa: what is the corporate tax rate?

27%. That is the headline rate, the one ordinary companies pay.

Samoa: what is the income tax rate?

0% to 27%. Depending on the country, a flat rate or a progressive scale.

FiScore 5 out of 10, ranked 115th of 217: around the world average.

Samoa vs World average Compare another country

Corporate 27% · Personal 0% to 27% · VAT 15% · WST

FiScore

115th Light Heavy

Corporate income taxheadline rate

27%

20.8%

+6.2points

Personal income taxtop bracket

27%

17%

+10.0points

VATstandard rate

15%

14%

+1.0points

Corporate income tax
Regime	Rate
Sociétés résidentes standard regime Sur le bénéfice mondial	27%
Sociétés non résidentes Sur le bénéfice de source samoane	27%