Capital Gains
- Best Rates27%
- Domestic Rates 27%
- Treaty Rates-
- EU Rates-
Domestic
Capital gains are taxed as ordinary income at the same rate as ordinary income.
Dividend
- Best Rates0%
- Domestic Rates 0%
- Treaty Rates-
- EU Rates-
Domestic
There is no WHT on dividends paid by Samoa resident entities to non-residents.
Interest
- Best Rates15%
- Domestic Rates 15%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at 15% on interest paid by Samoa resident entities to non-residents.
Royalty - Copyright
- Best Rates15%
- Domestic Rates 15%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at the rate of 15% on royalties paid to non-residents.
Royalty - Patent
- Best Rates15%
- Domestic Rates 15%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at the rate of 15% on royalties paid to non-residents.
Royalty - Trademark
- Best Rates15%
- Domestic Rates 15%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at the rate of 15% on royalties paid to non-residents.
Sales
- Best Rates0%
- Domestic Rates 0%
- Treaty Rates-
- EU Rates-
Service - Management
- Best Rates15%
- Domestic Rates 15%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at the rate of 15% on service management fees paid to non-residents.
Service - Technical
- Best Rates15%
- Domestic Rates 15%
- Treaty Rates-
- EU Rates-
Domestic
Tax is withheld at the rate of 15% on technical service fees paid to non-residents.