#

Ease of Doing Business in

Samoa

Samoa Download Profile (1691.8KB, pdf)
Region East Asia & Pacific
Income Category Lower middle income
Population 193,228
GNI Per Capita (US$) 3,930
City covered Apia

190

1

DB 2017 Rank

1

100

DB 2017 DTF (% points)

  • local_library
  • group
Topics DB 2017 Rank DB 2016 Rank info_outline Change in Rank DB 2017 DTF (% points) info_outline DB 2016 DTF (% points) info_outline Change in DTF (% points) info_outline
Overall 89 87 down
2
62.17 62.16 down
0.01
Starting a Business 37 34 down
3
92.49 92.46 up
0.03
Dealing with Construction Permits 96 90 down
6
68.63 68.59 up
0.04
Getting Electricity 59 52 down
7
79.61 79.67 down
0.06
Registering Property 64 63 down
1
69.12 69.13 down
0.01
Getting Credit 157 152 down
5
25.00 25.00
-
Protecting Minority Investors 63 62 down
1
58.33 58.33
-
Paying Taxes 71 68 down
3
76.93 76.93
-
Trading across Borders 141 139 down
2
57.81 57.81
-
Enforcing Contracts 67 66 down
1
60.44 60.44
-
Resolving Insolvency 134 133 down
1
33.33 33.23 up
0.10

DB 2017 Rank:

71

DB 2016 Rank:

68

Change in Rank:

down3

DB 2017 DTF (% points):

76.93

DB 2016 DTF (% points):

76.93

Change in DTF (% points):

0.00

Indicator Samoa East Asia & Pacific OECD high income
Payments (number per year) info_outline 37 22.9 10.9
Time (hours per year) info_outline 224 198.0 163.4
Total tax rate (% of profit) info_outline 18.5 33.9 40.9
Postfiling index (0-100) info_outline 91.4 59.6 85.1
Tax or mandatory contribution Payments (number) Notes on Payments Time (hours) Statutory tax rate Tax base Total tax rate (% of profit) Notes on TTR
Corporate income tax 4 48 27% taxable profit 9.80
Employer paid - National provident fund 12 96 5% (6% since July 2015) gross salaries 6.20
Capital gains tax 1 27% capital gains 1.36
Employer paid - Accident levy 12 1% gross salaries 1.13
Tax on check transactions (stamp duty) 1 $0.50 per check number of checks 0.03
Fuel tax 1 0.00 small amount
Value added goods and services tax (VAGST) 6 80 15% value added 0.00 not included
Totals: 37 224 18.5
  • Taxes by type Answer
    Profit tax (% of profit) 11.2
    Labor tax and contributions (% of profit) 7.3
    Other taxes (% of profit) 0.0
    Answer Score
    Postfiling index (0-100) 91.4
    VAT refunds 98.0
    Does VAT/GST exist? Yes
    Frequency of VAT/GST refund submission bimonthly
    Does a VAT/GST refund process exist per the case study? Yes
    Restrictions on VAT refund process None
    Likelihood of VAT audit Unlikely
    Time to comply with VAT refund (hours) 1.0 98.0
    Time to obtain a VAT refund (weeks) 12.3 82.4
    Corporate income tax audits 85.3
    Does corporate income tax exist? Yes
    Likelihood of corporate income tax audit Unlikely
    Time to comply with a corporate income tax audit (hours) 9.5 85.3
    Time to complete a corporate income tax audit (weeks) 0.0 100.0
    Administrative appeal process
    First level administrative appeal authority Head of Tax Office (Ministry of Revenue)
    Is the appeal authority independent? Independent department within tax office
    Are appeal guidelines accessible to the public? Yes
    Source of appeal guidelines in person at tax office
    Is there a legal time limit for the appeal authority to issue a decision on the tax appeal? No
    Legal time limit

Notes:

Name of taxes have been standardized. For instance income tax, profit tax, tax on company's income are all named corporate income tax in this table.

The hours for VAT include all the VAT and sales taxes applicable.

The hours for Social Security include all the hours for labor taxes and mandatory contributions in general.

The postfiling index is the average of the scores on time to comply with VAT refund, time to obtain a VAT refund, time to comply with a corporate income tax audit and time to complete a corporate income tax audit.

N/A = Not applicable.