Samoa Income Tax Calculator
Samoa uses a progressive income tax system with a top rate of 27%. Directly sourced from Samoa’s official Ministry of Revenue rates page.
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1/5 added2026 tax brackets
| Taxable income | Rate |
|---|---|
| T0 – T15,000 | 0% |
| T15,000 – T25,000 | 20% |
| T25,000 – ∞ | 27% |
Take-home pay in Samoa at different incomes
Estimated 2026 income tax and net pay for four salary levels, shown in WST. Salaries are set in US dollars and converted at approximate fixed reference rates (not live exchange rates), so read them as illustrations. Income tax only: social contributions are not deducted.
| Gross salary | In WST | Income tax | Effective rate | Take-home / year | Take-home / month |
|---|---|---|---|---|---|
| $25,000 | T67,500 | T13,475 | 20.0% | T54,025 | T4,502 |
| $50,000 | T135,000 | T31,700 | 23.5% | T103,300 | T8,608 |
| $100,000 | T270,000 | T68,150 | 25.2% | T201,850 | T16,821 |
| $200,000 | T540,000 | T141,050 | 26.1% | T398,950 | T33,246 |
What counts as taxable income in Samoa
This calculator treats your gross annual employment income, in WST, as taxable income, then subtracts no standard deduction (none is modelled for this country) and applies the 2026 brackets above.
The first T15,000 of taxable income is taxed at 0%.
Salary, bonuses and benefits in kind are usually taxable, while the treatment of pensions, investment income, rental income and foreign income varies by country and by residency status. Social security or pension contributions are not included in the estimate.
Method and limits are on the About page. See where Samoa ranks in income tax rates by country.
Samoa income tax FAQ
What is the income tax rate in Samoa for 2026?+
Samoa uses 3 progressive brackets, with the marginal rate rising to 27% at the top. Income up to T15,000 is taxed at 0%. Only the slice of income inside each bracket is taxed at that bracket's rate.
How much income tax would I pay on $50,000 in Samoa?+
On a $50,000 USD-equivalent salary (about T135,000), our estimate is T31,700 of income tax, an effective rate of 23.5%, leaving about T103,300 a year or T8,608 a month. This is income tax only.
Does this Samoa calculator include social security or payroll contributions?+
No. It estimates income tax only. Most countries also charge employees social security, pension or health contributions, which reduce take-home pay further and are not included here.
What is the standard deduction in Samoa?+
We model no standard deduction for Samoa, so the brackets apply from the first unit of income. Actual allowances and reliefs may reduce your bill.
When is the income tax return due in Samoa?+
The typical filing deadline is 31 October. Deadlines can differ by filer type and residency, so confirm with Samoa's tax authority.
How accurate is this Samoa estimate?+
It applies the 2026 brackets we hold for Samoa to your income. It leaves out credits, surcharges, regional taxes and social contributions, so treat it as a planning estimate and confirm with Samoa's tax authority before filing.
Compare Samoa income tax with other countries
Side-by-side rates, brackets and take-home pay: Samoa against 67 other countries.
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