DoubleTaxationTaxes on salary: Samoa preliminary data
How much income tax and social contributions are paid on a salary in Samoa, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | WST 194,944 ≈ €60,000 |
|---|---|
| Income tax | WST 47,885 ≈ €14,738 |
| Employee contributions | WST 15,596 ≈ €4,800 |
| Take-home pay | WST 131,464 ≈ €40,462 |
| Employer contributions and payroll taxes | WST 15,596 ≈ €4,800 |
| Employer's labour cost | WST 210,539 ≈ €64,800 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 WST 97,472 | €60,000 WST 194,944 | €120,000 WST 389,888 |
|---|---|---|---|
| Sole proprietor | WST 18,936 21.6 % | WST 42,621 24.3 % | WST 89,993 25.6 % |
| Company | WST 23,686 27.0 % | WST 47,371 27.0 % | WST 94,743 27.0 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Samoa yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 3.249065 WST (Central Bank of Samoa — historical daily rates, 31 Dec 2025 (US$0.36075 per tala, inverted); first 2026 rate is 5 Jan (0.36023), 31/12/2025) ↗
Sources
- Ministry of Revenue Samoa — IR58 Notice to Employers, fortnightly and annual income tax rates effective 1 Jan 2018
- Ministry of Revenue Samoa — 2025 Sole Trader / Individual Income Tax Return IR2
- Ministry of Revenue Samoa — 2025 Company Income Tax Return IR4
- Central Bank of Samoa — Historical daily exchange rates
- US SSA — Social Security Programs Throughout the World: Asia and the Pacific, 2018 — Samoa
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.