Samoa

{"ftc_utility":"medium","fbar_trigger_notes":"US expats with accounts at Samoa-based banks such as ANZ Samoa or BSP Samoa exceeding USD 10,000 in aggregate at any point during the year must file FinCEN 114 (FBAR). Local bank accounts are commonly required for salary receipt and day-to-day living. The USD 10,000 threshold applies to combined balances across all foreign accounts.","ftc_utility_reason":"Samoa taxes residents on worldwide income at rates up to 27%. US expats paying Samoan income tax can claim the Foreign Tax Credit against their US tax liability on the same income. The FTC is useful where income exceeds the FEIE limit or where the taxpayer does not claim the FEIE. Samoan rates are below the US top rate of 37%, so the FTC may not fully offset US liability on high-income earners.","presence_day_count_notes":"Samoa does not impose a cap on the length of tourist or visitor stays by statute in the same way some countries do, though entry permissions are typically granted for 60 days and extendable. Long-term residency requires a permit. The 330-day physical presence test is achievable for expats who obtain appropriate residency or work permits.","typical_qualifying_method":"either","housing_exclusion_available":true,"physical_presence_test_applies":true,"estimated_housing_exclusion_usd":14000,"local_tax_rate_on_earned_income":0.27,"bona_fide_residence_test_applies":true}

{"pension_income":{"notes":"Foreign pension income received by Samoa tax residents is generally assessable. Progressive rates apply up to 27%. The National Provident Fund (NPF) in Samoa provides domestic pension coverage; employer contributions are 8% and employee contributions are 8% of gross wages.","tax_rate":0.27,"locally_taxed":true},"social_security":{"notes":"No US-Samoa tax treaty. US Social Security benefits received by a Samoa tax resident are potentially assessable as foreign-sourced income. No specific exemption exists under Samoan domestic law for foreign government pension payments.","locally_taxed":true,"treaty_protection":false},"roth_distributions":{"notes":"Roth distributions are after-tax in the US and typically characterised as return of capital. No specific Samoan guidance exists on Roth accounts, but qualified Roth distributions would likely not be assessable given they represent previously taxed principal. Seek local tax advice given no treaty protection exists.","locally_taxed":false},"us_401k_ira_distributions":{"notes":"No US-Samoa income tax treaty exists. Distributions from US 401k or IRA accounts received by a Samoa tax resident would be assessable as foreign-sourced income under Samoa's worldwide taxation system for residents. Top marginal rate of 27% applies. US expats must also comply with US tax obligations independently.","tax_rate":0.27,"locally_taxed":true,"treaty_protection":false}}

{"rate":0.27,"notes":"Samoa does not have a separate capital gains tax. Gains of a capital nature are generally not taxed, though gains from disposal of assets used in a business may be treated as ordinary income and taxed at progressive rates up to 27%.","details":{"tax_type":"Capital Gains Tax","country_name":"Samoa","country_iso_code":"WSM","source_references":["Samoa Income Tax Act 2012","KPMG Pacific tax summaries","IMF Samoa fiscal reports"],"last_verified_date":"2026-06-03","general_description":"No standalone capital gains tax exists in Samoa. Capital gains on personal investments are generally exempt. Business-related asset disposals may be assessed as ordinary income under the Income Tax Act 2012.","corporate_capital_gains":{"rate":0.27,"tax_treatment":"No separate CGT. Gains from disposal of business assets included in assessable income and taxed at the standard corporate rate of 27%."},"individual_capital_gains":{"rate":0.27,"tax_treatment":"No separate CGT. Pure investment capital gains are generally not assessable. Business-related gains taxed as ordinary income at progressive rates up to 27%."}}}

{"notes":"Dividends paid by Samoan resident companies to resident individuals are subject to a 10% withholding tax under the Income Tax Act 2012. Dividends paid to non-residents are subject to a 15% withholding tax. The withholding is generally a final tax for resident individuals.","rates":[{"rate":0.1,"type":"withholding","notes":"Resident individual recipients - final withholding tax"},{"rate":0.15,"type":"withholding","notes":"Non-resident recipients - final withholding tax"}]}