Samoa
Sources and data for Samoa
Every value the calculators use, with its effective dates and a link to the official source.
Fortnightly PAYE bands
- Current value
Table with 3 brackets
WS$0 / WS$576 0% WS$576 / WS$962 20% WS$962 + 27% - From
- 21 August 2020
- Checked on
- 29 October 2026
Annual income tax bands for individuals and sole traders
- Current value
Table with 3 brackets
WS$0 / WS$15,000 0% WS$15,000 / WS$25,000 20% WS$25,000 + 27% - From
- 28 April 2020
- Checked on
- 29 October 2026
Company income tax rate
- Current value
- 27%
- From
- 28 April 2020
- Checked on
- 29 October 2026
Resident withholding tax on government contracts
- Current value
- 10%
- From
- 28 April 2020
- Checked on
- 29 October 2026
Non-resident withholding tax (general rate)
- Current value
- 15%
- From
- 28 April 2020
- Checked on
- 29 October 2026
Non-resident withholding tax on life insurance premiums and reinsurance
- Current value
- 7.5%
- From
- 28 April 2020
- Checked on
- 29 October 2026
Provisional tax instalments a year
- Current value
- 3
- From
- 28 April 2020
- Checked on
- 29 October 2026
Provisional tax liability below which the full amount is paid in March
- Current value
- WS$500
- From
- 28 April 2020
- Checked on
- 29 October 2026
VAGST rate
- Current value
- 15%
- From
- 1 January 2020
- Checked on
- 29 October 2026
VAGST registration threshold (annual turnover)
- Current value
- WS$130,000
- From
- 1 January 2020
- Checked on
- 29 October 2026
SNPF employee contribution
No verified figure for today
SNPF employer contribution
No verified figure for today
SNPF surcharge on late contributions, a month
No verified figure for today
SNPF contributions due day of the following month
No verified figure for today
Minimum wage per hour (private sector and state-owned enterprises)
- Current value
- WS$5.24
- From
- 1 July 2026
- Until
- 30 June 2027
- Checked on
- 29 October 2026
Ordinary hours of work in a week
- Current value
- 40 hours
- From
- 1 January 2023
- Source
- Ministry of Commerce, Industry and LabourConsolidated Labour and Employment Relations Act 2013
- Checked on
- 29 October 2026
Overtime pay multiplier
- Current value
- 1.5
- From
- 1 January 2023
- Source
- Ministry of Commerce, Industry and LabourConsolidated Labour and Employment Relations Act 2013
- Checked on
- 29 October 2026
Pay multiplier for working a public holiday that is not an ordinary working day
- Current value
- 2
- From
- 1 January 2023
- Source
- Ministry of Commerce, Industry and LabourConsolidated Labour and Employment Relations Act 2013
- Checked on
- 29 October 2026
Paid annual leave a year
- Current value
- 10 days
- From
- 1 January 2023
- Source
- Ministry of Commerce, Industry and LabourConsolidated Labour and Employment Relations Act 2013
- Checked on
- 29 October 2026
Annual leave that can be carried forward
- Current value
- 20 days
- From
- 1 January 2023
- Source
- Ministry of Commerce, Industry and LabourConsolidated Labour and Employment Relations Act 2013
- Checked on
- 29 October 2026
Paid sick leave a year
- Current value
- 10 days
- From
- 1 January 2023
- Source
- Ministry of Commerce, Industry and LabourConsolidated Labour and Employment Relations Act 2013
- Checked on
- 29 October 2026
Maternity leave on full pay (option A)
- Current value
- 4 weeks
- From
- 1 January 2023
- Source
- Ministry of Commerce, Industry and LabourConsolidated Labour and Employment Relations Act 2013
- Checked on
- 29 October 2026
Maternity leave without pay (option A)
- Current value
- 2 weeks
- From
- 1 January 2023
- Source
- Ministry of Commerce, Industry and LabourConsolidated Labour and Employment Relations Act 2013
- Checked on
- 29 October 2026
Maternity leave on reduced pay (option B)
- Current value
- 6 weeks
- From
- 1 January 2023
- Source
- Ministry of Commerce, Industry and LabourConsolidated Labour and Employment Relations Act 2013
- Checked on
- 29 October 2026
Share of normal pay during option B maternity leave (two-thirds)
- Current value
- 66.6667%
- From
- 1 January 2023
- Source
- Ministry of Commerce, Industry and LabourConsolidated Labour and Employment Relations Act 2013
- Checked on
- 29 October 2026
Paid paternity leave
- Current value
- 5 days
- From
- 1 January 2023
- Source
- Ministry of Commerce, Industry and LabourConsolidated Labour and Employment Relations Act 2013
- Checked on
- 29 October 2026
Days after the wage period within which notice pay is payable
- Current value
- 7 days
- From
- 1 January 2023
- Source
- Ministry of Commerce, Industry and LabourConsolidated Labour and Employment Relations Act 2013
- Checked on
- 29 October 2026
Notice period by length of service
- Current value
- 3 months to under 1 year 1 week
- 1 year to under 4 years 2 weeks
- 4 years to under 7 years 3 weeks
- 7 years to under 10 years 4 weeks
- 10 years to under 13 years 5 weeks
- 13 years to under 16 years 6 weeks
- 16 years to under 19 years 7 weeks
- 19 years or more 8 weeks
- From
- 1 January 2023
- Source
- Ministry of Commerce, Industry and LabourConsolidated Labour and Employment Relations Act 2013
- Checked on
- 29 October 2026
Values that update automatically
Indicative rate, US dollar per tala
- Current value
- 0.36
- Latest figure
- 12 November 2026
Indicative rate, New Zealand dollar per tala
- Current value
- 0.64
- Latest figure
- 12 November 2026
Indicative rate, Australian dollar per tala
- Current value
- 0.52
- Latest figure
- 12 November 2026
Indicative rate, euro per tala
- Current value
- 0.32
- Latest figure
- 12 November 2026
Indicative rate, pound sterling per tala
- Current value
- 0.27
- Latest figure
- 12 November 2026
Indicative rate, Fijian dollar per tala
- Current value
- 0.81
- Latest figure
- 12 November 2026
Consumer Price Index, all items
- Current value
- No verified figure for today