Withholding tax calculator Samoa 2026

Withholding tax is income tax taken off a payment before it reaches the recipient, at 10% for residents paid by government and 15% for most non-residents. Samoa uses it in two situations: government payments for services to residents, and payments from Samoa to non-residents.

Pick the case, enter the gross amount and the calculator shows the tax withheld and the amount paid out.

How it's calculated

Resident withholding tax applies only when a ministry, state-owned enterprise or public authority pays a resident for professional or personal services. The rate is 10% of the gross amount or, for a contract, of the total contract price.
Non-resident withholding tax is 15% on interest, royalties, insurance premiums, management fees, professional fees and natural resource amounts paid to a non-resident. A life insurance premium or reinsurance is taxed at 7.5% instead.
The resident tax is a credit against the contractor's final income tax. The non-resident tax is a final tax.

An example

A ministry pays a resident consultant a contract price of WS$10,000. It withholds 10%, which is WS$1,000, and pays WS$9,000. If the same WS$10,000 went to a non-resident consultant, the tax would be WS$1,500 and the payment WS$8,500.

Frequently asked questions

Is there withholding between two private businesses?

Not on the resident rule. Information Sheet IS01 says resident withholding tax is for services supplied to a government entity, and there is none where the supply is between private businesses only.

Can a non-resident get the withheld tax refunded?

No. IS01 calls the non-resident withholding tax a final tax: the amount withheld is not altered or refunded. A P5 certificate from the Ministry of Finance lets you claim a credit in your home country.

Where does the P5 certificate come from?

For government contracts the Ministry of Finance issues the P5 withholding certificate. A resident lodges it with the annual income tax return.

Key terms

Withholding tax: Tax the payer deducts and sends to the Ministry for Revenue on behalf of the recipient.
P5 certificate: The certificate that proves withholding tax was paid.
Final tax: A tax that settles the liability, with no further return.