Ws Income Tax

---
name: ws-income-tax
description: "Source-cited draft: personal 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-income-tax"
  jurisdiction: "WS"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Samoa Personal Income Tax

## Personal income tax rates and bands

- **Progressive taxation basis** — Resident individuals (including sole traders) are taxed at progressive rates on a calendar-year basis, with the first WST 15,000 of income exempt. Employment income is collected through PAYE on the same scale.  _(Income Tax Act 2012 / Income Tax Rates)_
- **Income WST 0 – 15,000** — 0 % (tax-free)  _([Income Tax Act 2012 / Income Tax Rates](https://revenue.gov.ws/rates/))_
- **Income WST 15,001 – 25,000** — 20 %  _([Income Tax Act 2012 / Income Tax Rates](https://revenue.gov.ws/rates/))_
- **Income over WST 25,000** — 27 %  _([Income Tax Act 2012 / Income Tax Rates](https://revenue.gov.ws/rates/))_
- **Annual tax-free threshold** — WST 15,000 (raised from WST 12,000 effective 1 January 2018) WST  _([Income Tax Act 2012 / Income Tax Rates](https://revenue.gov.ws/rates/))_
- **Residence test (days)** — Present in Samoa for 183 days or more in any 12-month period ((approx — confirm exact wording in the Act))  _(Income Tax Act 2012)_
- **Residence test (domicile)** — Also resident if domiciled in Samoa, unless permanent place of abode is outside Samoa ((approx — confirm exact wording in the Act))  _(Income Tax Act 2012)_
- **Resident taxable base** — Worldwide income  _(Income Tax Act 2012)_
- **Non-resident taxable base** — Samoa-sourced income only  _(Income Tax Act 2012)_
- **Non-resident tax-free threshold** — Generally not available to non-residents; Samoa-source income taxed from the first tala (confirm with adviser) ((approx — confirm))  _(Income Tax Act 2012)_
- **Individual 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/))_
- **Employment income collection** — PAYE deducted at source on the same 0% / 20% / 27% scale (salary and wage tax)  _([Income Tax Act 2012](https://revenue.gov.ws/rates/))_

## 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-income-tax` on the OpenAccountants connector (https://www.openaccountants.com/connect), or read https://www.openaccountants.com/skills/ws-income-tax. If neither is available, confirm every figure against the official source pages cited above before relying on it.