Free calculator

Samoa PAYE Calculator

See your take-home pay after PAYE, SNPF and ACC, in tala (WST).

Pay period

Enter your gross pay to suggest a pay period.

More optionsShow

Used for the hourly column.

Above the 10% minimum.

Tax and contribution ratesStandard rates appliedShow
PAYE bands
$576$962
Tax freeup to
Middle band$576 to
Top bandover $962

Per fortnight of gross pay. Only pay inside a band is taxed at that rate.

SNPF
ACC levy

$0.00

Enter your gross pay to see your take-home pay.

VAGST calculator

Add or remove 15% VAGST from a price.

The price entered excludes VAGST.

$0.00

Enter a price.

PAYE rates in Samoa

Set per fortnight by the Income Tax Act 2012 and unchanged since 1 January 2018.

RateWeekFortnightMonthYear
0%up to $288up to $576up to $1,250up to $15,000
20%$288 to $481$576 to $962$1,250 to $2,083$15,000 to $25,000
27%over $481over $962over $2,083over $25,000

$1,500 a fortnight: $576 at 0% = $0.00, $386 at 20% = $77.20, $538 at 27% = $145.26. PAYE $222.46.

How the calculation works

  1. Start with gross pay

    Everything is worked out on pay before deductions.

  2. PAYE by fortnight

    0%, 20% and 27% bands, scaled to your pay period.

  3. SNPF and ACC

    10% SNPF and 1% ACC come off gross pay too.

  4. Take-home pay

    Gross less PAYE, SNPF and ACC is what lands in your account.

Frequently asked questions

What are the PAYE rates in Samoa?

Three bands on gross pay per fortnight: 0% up to $576, 20% from $576 to $962, and 27% over $962. Only the part of your pay inside a band is taxed at that rate.

Is SNPF deducted before PAYE?

No. PAYE is worked out on gross pay, and SNPF and ACC are taken separately.

How is a second job taxed?

The tax-free band covers your total pay, not each job. Tick Second job under More options to see the right tax on this job.

Why does my payslip differ?

Payroll software rounds each line, and overtime, allowances, bonuses and back pay are all taxable. PAYE is a final tax, so you do not file a return if wages are your only income.

What is the minimum wage in Samoa?

$5.24 an hour from 1 July 2026, rising to $5.65 in July 2027 and $6.05 in July 2028. At 40 hours a week there is no PAYE, but SNPF and ACC still apply.

What is VAGST?

Value Added Goods and Services Tax, 15% on most goods and services sold in Samoa. It is included in prices, not deducted from pay.

Sources

Estimates only, not advice. Independent of the Government of Samoa, the Ministry of Revenue, SNPF and ACC. Rates checked 10 October 2026.

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Togi does this for every employee and prepares payslips and P4, SNPF and ACC reports.

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