27% standard rate.
Progressive up to a 27% top rate.
15% standard sales tax (VAGST).
An individual is a Samoa tax resident if domiciled in Samoa or present in Samoa for 183 days or more in any 12-month period; under Samoa's Income Tax Act, an individual who becomes or ceases to be resident partway through a tax year is treated as resident only for the portion of the year they were actually present. Resident individuals and companies are taxed on worldwide income; non-residents are taxed on Samoa-source income only. Separately, entities registered under the International Companies Act 1987 as International Companies (ICs) - Samoa's offshore regime - are exempt from Samoa income tax, capital gains tax, stamp duty, and other local taxes entirely, provided they do not conduct business in Samoa or derive Samoa-source income; this is a statutory exemption built into the Act itself, not case-by-case relief.
No Controlled Foreign Company regime was identified in available sources for Samoa.
For Samoa's offshore International Companies (IOFC entities), a specialist source confirms there are no thin capitalization rules or prudential debt-equity requirements. For ordinary domestic resident companies, no general statutory thin capitalization ratio was separately identified - do not assume the offshore-entity exemption extends to domestic companies without confirming directly with the Samoa Ministry for Revenue.
No domestic FBAR/Form 8938-equivalent requiring Samoa residents to self-report their own foreign accounts was identified. Samoa does participate in international tax transparency at the institutional level - it engages in both exchange of information upon request (EOIR) and automatic exchange of information (AEOI), and joined the OECD/G20 BEPS Inclusive Framework in 2021. Separately and independently of Samoa law, US citizens and Green Card holders with Samoa accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of Samoa's own domestic requirements. Note this is distinct from American Samoa (a separate US territory with its own, US-modeled tax system) - do not conflate the two jurisdictions.
Very limited: Samoa's primary and, per available sources, effectively only comprehensive double taxation agreement is with New Zealand, reflecting close economic, cultural, and migration ties (a large Samoan diaspora resides in New Zealand and Australia). No broader named treaty network was confirmed from available sources this session.