Samoa Net Salary Calculator 2026

How is net salary calculated in Samoa?

In Samoa, net salary is calculated by subtracting social security contributions (SNPF (Samoa National Provident Fund)) and income tax (PAYE (Income Tax, MfR) 2024) from the annual gross salary.

PAYE (Income Tax, MfR) 2024 uses a progressive scale. Rates range from 0 % for the lowest incomes to 27 % for the highest. Only the portion of income that falls within each bracket is taxed at that rate, never the full salary.

SNPF (Samoa National Provident Fund) contributions amount to approximately 5 % of gross salary, funding the pension, healthcare and other social benefits available to employees in Samoa.

This calculator uses official data from Samoa Ministry for Revenue (revenue.gov.ws) for 2026. Results are indicative; for exact calculations or specific situations (personal deductions, special regimes) consult a tax adviser or the country's tax authority.

Samoa exempts the first WST 15,000/year and applies rates of 15%/25%/27% on the remainder. The Samoan tālā (WST) is the official currency. The employee contributes 5% to the SNPF (pension); the employer adds 5%.