Samoa

Polynesia · WS · 1 treaties

Tax profile

Common questions

Does Samoa have a withholding tax on dividends?

Samoa has a 0% dividend withholding tax.

What type of tax system does Samoa use?

Samoa operates under a territorial tax system.

Does Samoa have a tax treaty with other countries?

Samoa has 1 tax treaty.

What makes you a tax resident — and how hard it is to stop being one.

• resident in Samoa under its tax laws (no detailed statutory day-count or ordinary residence tests are set out in readily accessible guidance; residency is determined by domestic law references such as being 'resident in a Reportable Jurisdiction under the tax laws')

Samoa’s publicly available official material only refers generically to being 'resident under the tax laws' without clear day-count or domicile tail rules, so in practice ceasing residence likely depends on factual non‑residence plus local administrative interpretation. The lack of clear, published bright‑line tests makes it somewhat harder to know exactly when tax residence ends.

Source: Samoa Ministry for Revenue

Tax treaty network (1)

In-force double-tax treaty partners. Treaty-reduced withholding (dividends / interest / royalties) shown where the official source publishes a rate; otherwise the country's statutory rate applies unless the treaty text provides a reduction.