Samoa Salary Calculator 2026 - PAYE + SNPF
Free Samoa salary calculator (2026): estimate take-home pay for employees and the self-employed. PAYE 0/20/27% with the WST 15,000 threshold, plus SNPF 10%. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Samoa (2026)
Educational model - not a Ministry for Revenue assessment, not a tax return, not tax advice. Currency WST (Samoan tala).
Employee (PAYE + SNPF)
- PAYE resident progressive rates (annual): 0% up to WST 15,000; 20% from 15,000 to 30,000; 27% above 30,000. PAYE is computed on gross.
- SNPF (Samoa National Provident Fund): employee 10% + employer 10% of gross wages (total 20%), with no ceiling.
Sources: Samoa Ministry for Revenue - Rates, Samoa National Provident Fund.
Self-employed (sole trader)
- Self-employed are taxed on the same rates on annual net business income (0% to 15,000; 20% to 30,000; 27% above). SNPF is voluntary for the self-employed.