Updates
What changed in the official data for Samoa, the day it changed
Every new figure that reaches the calculators is logged here: what changed, when it takes effect and where it came from.
- Latest change
- Source review
- Every day
- Sources we follow
- Ministry for Revenue, Ministry of Commerce, Industry and Labour, Central Bank of Samoa and 1 more
How it stays current
An agency publishes
A regulation, an index or an exchange rate comes out in the official source.
Checked before use
Indexes and exchange rates arrive automatically, with range checks. Rules are loaded with the official document in hand.
The calculators update
The calculators switch to the new figure, and the change is logged here with its source.
Change log
Follow via RSS- Automatic
Indicative rate, Australian dollar per tala0.52
- Automatic
Indicative rate, Fijian dollar per tala0.81
- Automatic
Indicative rate, pound sterling per tala0.27
- Automatic
Indicative rate, New Zealand dollar per tala0.64
- Automatic
Indicative rate, US dollar per tala0.36
- Review
We checked 24 figures against the official source
The values in force were confirmed with Ministry for Revenue and Ministry of Commerce, Industry and Labour.
See the 24 figures
- Annual income tax bands for individuals and sole traderstable with 3 bracketsIn force from 28 April 2020 · Ministry for Revenue
- Annual leave that can be carried forward20 daysIn force from 1 January 2023 · Ministry of Commerce, Industry and Labour
- Company income tax rate27%In force from 28 April 2020 · Ministry for Revenue
- Days after the wage period within which notice pay is payable7 daysIn force from 1 January 2023 · Ministry of Commerce, Industry and Labour
- Fortnightly PAYE bandstable with 3 bracketsIn force from 21 August 2020 · Ministry for Revenue
- Maternity leave on full pay (option A)4 weeksIn force from 1 January 2023 · Ministry of Commerce, Industry and Labour
- Maternity leave on reduced pay (option B)6 weeksIn force from 1 January 2023 · Ministry of Commerce, Industry and Labour
- Maternity leave without pay (option A)2 weeksIn force from 1 January 2023 · Ministry of Commerce, Industry and Labour
- Minimum wage per hour (private sector and state-owned enterprises)WS$5.24In force from 1 July 2026 · Ministry of Commerce, Industry and Labour
- Non-resident withholding tax (general rate)15%In force from 28 April 2020 · Ministry for Revenue
- Non-resident withholding tax on life insurance premiums and reinsurance7.5%In force from 28 April 2020 · Ministry for Revenue
- Notice period by length of service8 valuesIn force from 1 January 2023 · Ministry of Commerce, Industry and Labour
- Ordinary hours of work in a week40 hoursIn force from 1 January 2023 · Ministry of Commerce, Industry and Labour
- Overtime pay multiplier1.5In force from 1 January 2023 · Ministry of Commerce, Industry and Labour
- Paid annual leave a year10 daysIn force from 1 January 2023 · Ministry of Commerce, Industry and Labour
- Paid paternity leave5 daysIn force from 1 January 2023 · Ministry of Commerce, Industry and Labour
- Paid sick leave a year10 daysIn force from 1 January 2023 · Ministry of Commerce, Industry and Labour
- Pay multiplier for working a public holiday that is not an ordinary working day2In force from 1 January 2023 · Ministry of Commerce, Industry and Labour
- Provisional tax instalments a year3In force from 28 April 2020 · Ministry for Revenue
- Provisional tax liability below which the full amount is paid in MarchWS$500In force from 28 April 2020 · Ministry for Revenue
- Resident withholding tax on government contracts10%In force from 28 April 2020 · Ministry for Revenue
- Share of normal pay during option B maternity leave (two-thirds)66.6667%In force from 1 January 2023 · Ministry of Commerce, Industry and Labour
- VAGST rate15%In force from 1 January 2020 · Ministry for Revenue
- VAGST registration threshold (annual turnover)WS$130,000In force from 1 January 2020 · Ministry for Revenue
- Rule
Consumer prices up 3.4% in the year to September 2026
The Samoa Bureau of Statistics reports that the CPI rose 3.4% over September 2025, mainly because of transport prices, and fell 0.6% from August 2026. Average annual inflation for the year to September was 1.2%. The next release is due on 13 November 2026.
- Rule
Minimum wage is WST 5.24 an hour from 1 July 2026
The Ministry of Commerce, Industry and Labour lists the private sector and state-owned enterprise minimum wage at WST 5.24 an hour from 1 July 2026. Later steps are WST 5.65 from 1 July 2027 and WST 6.05 from 1 July 2028. The minimum wage calculator switches on each date.
Used byMinimum wage Samoa 2026