Samoa

Paying Taxes in

Samoa

Listed below is a detailed summary of the taxes and mandatory contributions that a medium-size company must pay or withhold in a given year, as well as measures of administrative burden in paying taxes.

The information appearing on this page was collected as part of the Doing Business project, which measures and compares regulations relevant to the life cycle of a small- to medium-sized domestic business in 183 economies. The most recent round of data collection for the project was completed in December 2010.

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To see indicator data for all economies, see the Paying Taxes page. To see how economies rank, see the Rankings page.

Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% profit) Notes on TTR
Corporate income tax 4 48 27.0% taxable profits 10.5
Employer paid - National provident fund 12 96 5.00% gross salaries 5.8
Capital gains tax 1 27.00% capital gains 1.4
Employer paid - Accident levy 12 1.00% gross salaries 1.2
Tax on check transactions (stamp duty) 1 WST 0.50 per check number of checks 0
Fuel tax 1 small amount
Value added tax (VAGST) 6 80 15.0% value added not included
Totals: 37 224 18.9
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