Ws Vat Gst

---
name: ws-vat-gst
description: "Source-cited draft: vat / gst 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-vat-gst"
  jurisdiction: "WS"
  tax_year: "2025"
  last_updated: "2026-07-13"
---

# Samoa VAT / GST

## Samoa VAT / GST

## Value Added Goods and Services Tax (VAGST)

Samoa levies a Value Added Goods and Services Tax (VAGST) on most supplies of goods and services. It operates as a credit-invoice VAT administered by the Ministry of Customs and Revenue under the VAGST Act 2015.

- **Standard VAGST rate** — 15% %  _([Value Added Goods and Services Tax Act 2015](https://revenue.gov.ws/rates/))_
- **Zero-rated supplies** — Exports of goods and services are generally zero-rated (0%) % (approx — confirm categories in the Act)  _(Value Added Goods and Services Tax Act 2015)_
- **Exempt supplies** — Certain financial services and other prescribed supplies are exempt (no input credit) (approx — confirm list)  _(Value Added Goods and Services Tax Act 2015)_
- **Compulsory registration threshold** — WST 130,000 annual turnover (actual in past 12 months or expected in next 12 months) WST  _([Value Added Goods and Services Tax Act 2015](https://www.revenue.gov.ws/home/our-services/inland-revenue-services/taxes/))_
- **Voluntary registration** — Permitted below the WST 130,000 threshold  _(Value Added Goods and Services Tax Act 2015)_
- **Return frequency** — Monthly VAGST returns (approx — confirm; some sources cite bi-monthly returns)  _([Value Added Goods and Services Tax Act 2015](https://www.revenue.gov.ws/home/our-services/inland-revenue-services/taxes/))_
- **Return / payment deadline** — On or before the 21st day of the month following the return period  _([Value Added Goods and Services Tax Act 2015](https://www.revenue.gov.ws/home/our-services/inland-revenue-services/taxes/))_
- **VAGST on imports** — 15% charged at the border on imported goods, collected by Customs %  _(Value Added Goods and Services Tax Act 2015)_
- **Reverse charge on imported services** — Imported services may be subject to a reverse-charge mechanism (recipient self-accounts) (approx — confirm scope in the Act)  _(Value Added Goods and Services Tax Act 2015)_

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