Samoa Sources and Verification
Source-backed employee estimate for 2026-01-01 to 2026-12-31.
Professional verification
The Samoa calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| WST 60,000 a yearEmployee tax profile: Standard employee paying the 10% minimum NPF contribution | WST 42,550.00 | WST 42,550.00 | Matches |
Official sources and monitoring
2 official sources. 2 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| Salary and wage income tax ratesSamoa Ministry of Customs and Revenue | 2026-10-21 | Checked automaticallyLast checked 2026-10-23 |
| Mandatory employee and employer provident-fund contributionsSamoa National Provident Fund | 2026-10-21 | Checked automaticallyLast checked 2026-10-23 |
No detected source change is waiting for review.
Rule version
Version WS-2026-v1, approved on 2026-10-21, last validated on 2026-10-21. Rules are effective from 2026-01-01 to 2026-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Employee with one Samoa employer and equal pay periods.
- Salary and wage income tax is final and uses the published annual bands.
- The employee and employer each contribute at least 10% of gross income to the Samoa National Provident Fund.
Coverage & limitations
Rule version WS-2026-v1 · Tax year 2026. See sources, monitoring and verification status.
- Higher voluntary provident-fund contributions and non-cash employment benefits are not included.
- Independent professional verification pending.