🇼🇸 How tax works
in Samoa.
2023 schedule (official form published 2025) · National income tax guide
The calculation, explained.
The official individual return uses zero tax below WST15,000, 20% on the next WST10,000, and 27% above WST25,000.
This model uses the schedule in the linked 2023 return published in 2025; a newer 2026 schedule has not been verified. Contributions, expenses and other relief are excluded.
Doctors: employment and independent practice
The Samoa comparison is an ordinary resident employment scenario. We have not yet verified a doctor-specific independent-practice regime for this country. Do not apply Indonesia’s NPPN 50% here or enter clinic turnover as salary. Practice deductions, professional contributions and mixed income require additional local research.
Tax brackets · WST
Each rate applies only to the income inside that band.
| Taxable income slice | Rate |
|---|---|
| 0 – 15,000 | 0.0% |
| 15,000 – 25,000 | 20.0% |
| Above 25,000 | 27.0% |
Your worked example
Based on your €100,000 annual gross salary estimate, equivalent to WST 307,975.
- 1. Annual input
- WST 307,975
- 2. Custom deductible expenses
- − WST 0
- 3. Modeled allowance / base deduction
- − WST 0
- 4. Modeled taxable base
- WST 307,975
| Taxed portion | Rate | Tax |
|---|---|---|
| WST 15,000 | 0.0% | WST 0 |
| WST 10,000 | 20.0% | WST 2,000 |
| WST 282,975 | 27.0% | WST 76,403 |
- 5. Modeled tax credits (capped at tax due)
- − WST 0
- 6. Included additional tax
- WST 0
- 7. Income tax
- WST 78,403
- Effective rate = tax ÷ annual input
- 25.5%
- After income tax, before other deductions
- WST 229,571
Sources & assumptions
Sources checked 12 October 2026. The schedule's tax year is shown above; checking a source does not make a simplified model a complete payroll calculation.
Assumptions: single, no dependent children, age 30+, full-year resident, ordinary employment income only. No capital gains, dividends, special expatriate relief or double-tax treaty adjustments.