Ws Corporate Income Tax

---
name: ws-corporate-income-tax
description: "Source-cited draft: corporate income tax for Samoa (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review."
license: "AGPL-3.0-or-later (code) / OpenAccountants Guide License v1.0 (content)"
metadata:
  source: openaccountants
  openaccountants_url: "https://www.openaccountants.com/skills/ws-corporate-income-tax"
  jurisdiction: "WS"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Samoa Corporate Income Tax

## Company income tax

- **Resident company tax rate** — 27% on taxable income %  _(Income Tax Act 2012 / Income Tax Rates (https://revenue.gov.ws/rates/))_
- **Non-resident company tax rate** — 27% on Samoa-source taxable income %  _(Income Tax Act 2012 / Income Tax Rates (https://revenue.gov.ws/rates/))_
- **Tax base** — Net taxable income (gross income less allowable deductions) for the tax year  _(Income Tax Act 2012)_
- **International Company (offshore) rate** — 0% — exempt from Samoa income tax on offshore profits % (offshore regime; separate from domestic companies)  _(International Companies Act 1987 (https://ovza.com/samoas-tax-regime-for-offshore-companies/))_
- **Withholding tax on dividends** — 15% % (approx — confirm rate and resident/non-resident treatment in the Act)  _(Income Tax Act 2012 (https://www.revenue.gov.ws/wp-content/uploads/2020/10/Income_Tax_Act_2012_eng.pdf))_
- **Withholding tax on interest** — 15% % (approx — confirm; rate not verified against a primary source)  _(Income Tax Act 2012)_
- **Withholding tax on royalties** — 15% % (approx — confirm; rate not verified against a primary source)  _(Income Tax Act 2012)_
- **Withholding on non-resident contractor services** — 15% of the amount paid under contracts for services to non-residents % (approx — confirm)  _(Income Tax Act 2012)_
- **Company return filing deadline** — Within 3 months of balance date (31 March for a 31 December year-end)  _(Tax Administration Act 2012 (https://www.revenue.gov.ws/home/our-services/inland-revenue-services/taxes/))_
- **Company tax payment** — Income tax payable is due on filing; provisional tax instalments may apply during the year (confirm schedule) (approx — confirm)  _(Tax Administration Act 2012)_

Companies carrying on business in Samoa pay income tax at a flat 27% on taxable income under the Income Tax Act 2012. A separate offshore regime exists for International Companies, which are exempt from Samoa income tax on offshore profits.

## Today's figures and who stands behind this skill

This file is an AI skill (tax rules your AI follows) from OpenAccountants, copied on 2026-07-13. Rates, thresholds and deadlines change. For the current version of this skill, its official sources and the named accountant (if any) who stands behind it, call `get_skill` with slug `ws-corporate-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ws-corporate-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.