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Samoa
Oceania (incl. Pacific Islands)
Lucky Nomads World Index
60.83 / 100
0.30
Global rank
#157
Corporate tax
27%
Personal tax
27%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index7.9 / 10
- Affordability Index6.5 / 10
- Entry Ease Index6.3 / 10
- Tax Freedom Index6.0 / 10
- WiFi Index5.6 / 10
- Admin Ease Index5.8 / 10
- Healthcare Index6.0 / 10
- City Comfort Index6.9 / 10
- WeatherComfort Index5.9 / 10
- Banking Index4.0 / 10
- GeoStability Index8.3 / 10
- Justice & Order Index6.5 / 10
- Quality of Life Index6.9 / 10
- Open Society Index6.4 / 10
- Flight Index2.5 / 10
- Environmental Quality Index8.0 / 10
- English Index6.8 / 10
- Wealth Protection Index8.1 / 10
- AI Access Index5.3 / 10
- Economic Openness Index5.3 / 10
- Market Depth Index3.1 / 10
- ClimateShield Index5.6 / 10
Country snapshot
- Capital
- Apia
- Population (approx.)
- 220,000
- Area (km²)
- 2,842 km²
- Currency code (ISO 4217)
- WST
- Currency name
- Samoan tālā
- Main airport IATA code
- APW
- Airport name
- Faleolo International Airport
General facts
- Minimum monthly cost
- From $1,610/month
- Main languages
- Samoan
- Jurisdiction type
- Country
- Region
- Oceania (incl. Pacific Islands)
- Web TLD
- .ws
- Phone calling code
- +685
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 27%Very highResidence-based
- Marginal PIT (personal income tax)
- 27%ModerateWorldwide
Corporate taxation basis: Residence-based. Resident companies are generally taxed on worldwide income, subject to domestic exemptions, treaty relief and country-specific limitations.
Residence-based: companies incorporated or managed and controlled in Samoa are taxed on worldwide income. Non-resident companies are taxed on Samoa-source income only. The International Company (IC) framework under the International Companies Act 1988 is a parallel statutory exemption layer for offshore-only entities, phased out by the 2026 Amendment Act effective 1 January 2028.
Flat 27% Income Tax Act 2012 rate on resident-company worldwide profits and non-resident-company Samoa-source income. Sectoral incentives include a discretionary up-to-5-year hotel-operator tax holiday administered by MCIL IDIPD, and a Cabinet-approved cash rebate plus foreign-personnel income tax exemption under the Film Production (Tax Incentives) Act 2017. The offshore International Company (IC) regime under the International Companies Act 1988 delivers 0% on foreign-source income but is being phased out from 1 January 2028.
Personal income tax basis. Worldwide. Resident individuals are generally taxable on their worldwide income, subject to relief under applicable tax treaties.
Worldwide-income taxation for tax residents (domicile in Samoa or 183+ days physical presence in any 12-month period under the Income Tax Act 2012). Non-residents are taxed on Samoa-source income only at withholding rates. Foreign-source rental, pension, employment, and capital gains are all assessable to a Samoa-resident individual without statutory carve-out.
Progressive 0/20/27%. Tax-free threshold at , 20% bracket between and 30,000, 27% above (approximately USD 11,000). PAYE applies to employment income. Capital gains are taxed as ordinary income with no separate CGT regime. No individual special regime (no non-dom, no flat tax, no retirement visa). No wealth tax, no inheritance tax, no gift tax.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
Samoa International Company (IC)
Available, reform scheduledOffshore corporate vehicle under the International Companies Act 1988 (ICA 1988) administered by the Samoa International Finance Authority (SIFA).
Hotel Operators Income Tax Exemption (5-Year Tax Holiday)
AvailableSectoral corporate income tax exemption of up to 5 years for new hotel operators in Samoa, administered by the Industry Development and Investment…
Film Production Tax Incentives
AvailableSectoral tax and duty incentive package for overseas film and television production companies producing in Samoa, established by the Film Production…
You either qualify for Samoa's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Samoa. Saved on your device.
Overview
- Citizenship by investment
Not currently available
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Samoa lists several residency and mobility routes across business founder routes, work (employer sponsored), and family and dependant routes. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
4 programmes listed · 4 are marked available in our editorial review
Business founder routes
1 programmeFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Temporary Resident Permit (Business and Investment)
Work (employer sponsored)
1 programmeEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Temporary Resident Permit (Employment)
Family and dependant routes
2 programmesSpouse, dependant, and family reunion style permits.
- Available
Permanent Resident Permit (PRP)
- Available
Temporary Resident Permit (Family Reunion or Support)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Samoa.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- GeoStability Index8.3 / 10Very strong geostability index
- Wealth Protection Index8.1 / 10Very strong wealth protection index
- Environmental Quality Index8.0 / 10Strong environmental quality index
Weakest dimensions
- Flight Index2.5 / 10
- Market Depth Index3.1 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
Free diagnostic
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