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Samoa · Corporate tax rate

Samoa Corporate tax rate

Source: OECD (via DBnomics). · updated 2025-12-31

Latest · 202527%
Previous · 202427%
Highest · 200029%
Lowest · 200727%

Samoa's corporate tax rate stands at 27% as of 2025-12-31, up from 27% in 2024. Historical data runs from 2000 to 2025 (26 observations).

Recent trend

In 2025, Samoa's corporate tax rate was 27%, unchanged from 27% in 2024.

In 2024, Samoa's corporate tax rate was 27%, unchanged from 27% in 2023.

In 2023, Samoa's corporate tax rate was 27%, unchanged from 27% in 2022.

In 2022, Samoa's corporate tax rate was 27%, unchanged from 27% in 2021.

In 2021, Samoa's corporate tax rate was 27%, unchanged from 27% in 2020.

Samoa Corporate tax rate — historical data

YearValueChange
202527%+0%
202427%+0%
202327%+0%
202227%+0%
202127%+0%
202027%+0%
201927%+0%
201827%+0%
201727%+0%
201627%+0%
201527%+0%
201427%+0%
201327%+0%
201227%+0%
201127%+0%
201027%+0%
200927%+0%
200827%+0%
200727%-2%
200629%+0%
200529%+0%
200429%+0%
200329%+0%
200229%+0%
200129%+0%
200029%

Source: OECD (via DBnomics). · Download this series as CSV — free, attribution required (CC BY 4.0).

More Samoa data

Frequently asked questions

What is Samoa's corporate tax rate?

Samoa's corporate tax rate is 27% as of 2025-12-31, compared with 27% in 2024. Source: OECD (via DBnomics).

What was the highest corporate tax rate in Samoa?

The highest recorded value is 29% (2000); the lowest is 27% (2007), across data from 2000 to 2025.

Where does this data come from?

Source: OECD (via DBnomics). Figures are republished with attribution and updated as the source releases new observations.