VAGST calculator Samoa 2026

VAGST, the value added goods and services tax, is 15% in Samoa. A registered business adds it to the price of most goods and services, and it also applies to most imports and some imported services.

Use the calculator to add VAGST to a price, or to find how much VAGST sits inside a price that already includes it. You can also check your turnover against the registration threshold.

How it's calculated

To add VAGST, multiply the price by 15% and add the result to the price.
To take it out, divide the VAGST-inclusive price by 1.15. The difference is the VAGST.
A business must register for VAGST when its licensed turnover is more than WS$130,000 in a year, or is expected to be in the next twelve months. Foreign businesses register only if they carry on a continuous and regular activity in Samoa.

An example

A price of WS$1,000 plus VAGST of WS$150 gives WS$1,150. In reverse, WS$1,150 divided by 1.15 returns WS$1,000, so WS$150 of the price is VAGST.

Frequently asked questions

What is the VAGST rate?

The Ministry for Revenue states that VAGST of 15% is added to the price of goods and services supplied by registered businesses.

When must I register for VAGST?

When your annual turnover from a licensed business is above WS$130,000, or you expect it to be above that over the next twelve months, according to the Inland Revenue Services guidance.

When do I file the VAGST return?

The Ministry's due date table shows VAGST returns filed by the 21st of the month, with payment due on the same date. The return decides whether any VAGST is payable.

Key terms

VAGST: Value added goods and services tax, Samoa's tax on consumption.
Turnover: Total sales of the business before costs.
Tax invoice: The invoice a registered business issues showing the VAGST charged.