The Heart of Polynesia — Culture, Nature & the Samoan Way
Samoa's income tax focuses primarily on Samoan-source income. The scope of residence-based taxation can be nuanced, so confirm your specific position with the Ministry for Revenue or a local tax adviser, particularly if you have foreign income.
VAGST (Value Added Goods and Services Tax) is Samoa's consumption tax, levied at 15% on most goods and services. It is included in the prices you pay and collected by VAGST-registered businesses.
Yes. Anyone earning employment or business income in Samoa needs a Tax Identification Number from the Ministry for Revenue. It is also required for various banking and business activities.
Employers operate a PAYE system, withholding income tax from your wages each pay period and remitting it to the Ministry for Revenue. The first WST 15,000 of annual income is tax-free.
Samoa has a limited treaty network. Check whether a double tax agreement applies to your country and how remittances or foreign income are treated; professional advice is recommended for cross-border cases.
Yes. Comprehensive private health insurance with medical evacuation cover is strongly recommended, because serious or specialist treatment usually requires evacuation to New Zealand or Australia.
The main referral hospital is Tupua Tamasese Meaole (TTM) Hospital in Motootua, Apia, on Upolu. Savai'i is served by the hospital at Tuasivi.
Pharmacies in Apia stock common medicines, but availability of specific drugs is not guaranteed. Bring an adequate personal supply with a doctor's letter and keep medicines in original packaging.
Water quality varies by area and season. Many residents and visitors drink bottled, boiled, or filtered water, particularly outside the well-serviced parts of Apia.
Largely, yes. Sunday is a day of worship and rest; most shops and many services close, and villages expect quiet. Plan shopping and travel around it, and enjoy a Sunday to'ona'i feast if invited.
Mostly. While Apia hotels, resorts, and supermarkets take cards, everyday transactions, buses, markets, and rural areas run on cash in Samoan tālā. Carry small notes.
Many villages observe a short evening period of family prayer (sa), often signalled by a bell or gong. If you are passing through a village at that time, stop or slow down, stay quiet, and wait until it ends.
Serviceable, especially around Apia, via Digicel and Vodafone mobile data and fibre-backed broadband. It is slower and costlier than in large developed countries, with occasional outages.
Samoa is at about UTC+13 (UTC+14 in daylight saving), having moved west of the International Date Line at the end of 2011 to align with New Zealand and Australia.