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WS Tax 2022

Samoa Tax Tables 2022 - Tax Rates and Thresholds in Samoa

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This page contains the tax table information used for the calculation of tax and payroll deductions in Samoa in 2022. These tax tables are used for the tax and payroll calculators published on iCalculator™ WS, these tools are provided for your free use on our website. If you would like additional tax table information added to the tax calculators for Samoa or would like to add to or suggest amendments to the information herein then please contact us.

Samoa Personal Income Tax Tables in 2022

The Income tax rates and personal allowances in Samoa are updated annually with new tax tables published for Resident and Non-resident taxpayers. The Tax tables below include the tax rates, thresholds and allowances included in the Samoa Tax Calculator 2022.

Samoa Residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from SAT 0.000.00to SAT 15,000.00
20%Income from SAT 15,000.01 and above
Samoa Non-residents Income Tax Tables in 2022
Personal Income Tax Rates and Thresholds (Annual)
Tax RateTaxable Income Threshold
0%Income from SAT 0.000.00to SAT 125,900.00
15%Income from SAT 125,900.01 to SAT 1,000,000.00
30%Income from SAT 1,000,000.01 and above

In Samoa, social security deductions made by employees are generally considered deductible expenses for the purpose of calculating taxable income. This means that the contributions towards the National Provident Fund (NPF) and other approved social security schemes can be deducted from an individual's gross income before tax liability is determined. This approach helps to lower the taxable income of employees, potentially reducing their overall tax burden and encouraging participation in social security programs.

Samoa Social Security and Payroll Deduction Rates in 2022

In Samoa, the social security and payroll deduction system is designed to provide protection and support to workers and their families in cases of retirement, disability, and other social needs. Both employees and employers contribute to this system, which encompasses several key elements including retirement savings, healthcare, and other welfare-related benefits. The aim is to ensure a safety net for all Samoans, contributing to the social and economic stability of the country.

Samoa Social Security in 2022: Rates for Employers and Employees
CategoryEmployeeEmployerTotal
Samoa National Provident Fund (SNPF)9%9%18%
Samoa Social Security and Payroll Deduction in 2022: Earnings Thresholds for Employers and Employees
CategoryEmployeeEmployer
Min.Max.Min.Max.
Samoa National Provident Fund (SNPF)n/an/an/an/a

The social security and payroll deduction system in Samoa represents a comprehensive approach to protecting the welfare of workers and their families. Through a combination of mandatory and voluntary contributions, the system supports individuals throughout various stages of life and in different circumstances, contributing to the social and economic well-being of the nation.

Samoa VAT Rates in 2022

VAT rates for Samoa are reviewed annually, you can use the VAT Calculator to calculate VAT due in Samoa or use the Reverse VAT Calculator to calculate the net cost of goods/services after deducting VAT.

Samoa VAT Rates
VAT RateVAT Description
15%Standard Rate

Historic Tax Tables supported for Samoa

The following tax tables are supported by iCalculator™ WS as part of the suite of free tax tools we provide for Samoa.