Business income tax calculator Samoa 2026

Samoa taxes business income by structure. A company pays a flat 27% of taxable income. A sole trader pays on a progressive scale, and a partnership pays nothing itself because each partner is taxed on their own share.

Choose a structure and enter taxable income for the year to see the tax, the income left and the provisional tax payment to plan for next year.

How it's calculated

Company: taxable income times 27%.
Sole trader or partner: the first WS$15,000 is taxed at nil, the slice up to WS$25,000 at 20% and everything above at 27%.
The last line divides the tax by 3, the number of provisional tax instalments, to show a typical payment next year if your tax stays the same.

An example

A company with WS$60,000 of taxable income pays WS$16,200. A sole trader with the same income pays 20% on WS$10,000, which is WS$2,000, and 27% on the remaining WS$35,000, which is WS$9,450. The tax is WS$11,450.

Frequently asked questions

When is the income tax return due?

The Ministry for Revenue sets the tax year at 1 January to 31 December, with the return due by 31 March of the next year. A substitute balance date needs the Commissioner's approval.

Does a sole trader pay tax on a small profit?

Information Sheet IS01 says a sole trader is liable only if the year's net profit is above WS$15,000, the top of the nil band.

Can I pay myself a salary and deduct it?

Not as a sole trader. IS01 says you cannot claim salary and wage income as an expense when it is paid to yourself.

Key terms

Taxable income: Business income after the costs the law allows.
Sole trader: One person running a business in their own name.
Partnership: A business owned by two or more people, taxed through its partners.