Not a Latitax destination
Samoa
Known for tax-exempt international companies, a regime tightened under EU and OECD pressure, while residents pay up to 27% on income and there is no UK treaty.
Income tax, top rate
Unverified27% (unconfirmed)
Reported top resident rate; not confirmed with the Ministry for Revenue.
Source: Samoa Ministry for Revenue (rates not read; best readings) · checked 2026-09-29Capital gains
UnverifiedNone (reported)
Source: Samoa Ministry for Revenue (rates not read; best readings) · checked 2026-09-29Corporate
Unverified27% (unconfirmed)
Source: Samoa Ministry for Revenue (rates not read; best readings) · checked 2026-09-29Inheritance
UnverifiedNone (reported)
Source: Samoa Ministry for Revenue (rates not read; best readings) · checked 2026-09-29Wealth tax
UnverifiedNone
Source: Samoa Ministry for Revenue (rates not read; best readings) · checked 2026-09-29VAT
Unverified15% VAGST (unconfirmed)
Source: Samoa Ministry for Revenue (rates not read; best readings) · checked 2026-09-29Looking for somewhere that works?
See the jurisdictions where a lawful move genuinely cuts tax.
See the right countries- s1Samoa Ministry for Revenue (rates not read; best readings)primary · checked 2026-09-29
- s2GOV.UK - Tax treatiesprimary · checked 2026-09-29