Samoa TIN number guide
Tax Identification Number (TIN)
Two scenarios prompt the issuance of a Tax Identification Number (TIN):
- The primary instance occurs when an individual engages in business or economic endeavors and seeks a business license. The TIN is granted upon approval of the business license application.
- The secondary scenario arises when an individual, though not directly involved in business activities, employs individuals to manage their organization.
TINs are allocated to various entities, including individuals with sole trading businesses, individual partners in partnerships, partnership entities, companies, trusts (including charitable trusts), non-profit organizations (NPOs), and statutory bodies.
Once assigned, a TIN serves multiple purposes, enabling individuals or entities to register, file, pay, or claim refunds for income tax, VAGST (VAT), PAYE, provisional tax, and withholding tax. Presently, there is no fixed structure for the allocation of TIN digits.
The issuance of TINs commenced from the number 70004, without a specific rationale for this starting point. Subsequent TIN assignments depend on the last allocated number. For example, if the current TIN allocation reaches 11001, the next registrant will receive TIN 11002.
TIN numbers are prominently displayed on Business License Certificates, as well as on invoices, receipts, and official notices issued by the Ministry to businesses.
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Frequently Asked Questions
Does a non-resident contractor working on a Samoan government project need to file an income tax return in Samoa?
No. Non-resident contractors based overseas are subject to a 15% withholding tax (WHT) on progress payments from their Samoan engagements, and this is a final tax — no further Samoa income tax return is required. The payer in Samoa deducts the 15% at source. For government contracts specifically, the Ministry of Finance issues a P5 Withholding Certificate as proof of payment, which the contractor may need for their home-country tax administration. Failing to account for the 15% WHT can trigger a late-payment penalty of 10% plus 8.7% late-payment interest on the unpaid amount. [1] [2]
At what point must a foreign company doing short-term work in Samoa register for VAGST?
Two conditions must both be met before VAGST registration is mandatory for a foreign business: it must be conducting continuous and regular business activity in Samoa, and its Samoa-sourced turnover must reach or be expected to reach SAT 130,000 in any twelve-month period. A one-off contract or a single visit does not automatically trigger registration even if the contract value exceeds the threshold. Once both conditions are met the business must register using form IR31 with the Ministry for Revenue and charge VAGST at 15% on taxable supplies. [1] [2]
What happens if a business misses the 31 January deadline to renew its business licence, and why does this affect the TIN?
A business licence late-renewal penalty of SAT 200 applies immediately after the 31 January deadline on top of the annual licence fee (SAT 282 for sole traders; SAT 640 for companies). Because Samoa's TIN is issued and tied to the business licence, an expired or cancelled licence can disrupt the TIN's active status, blocking the holder from filing VAGST returns or PAYE under that TIN. The Ministry for Revenue cross-checks licence status when processing tax filings, so businesses operating with a lapsed licence face both the licence penalty and potential late-filing fees of SAT 100 (sole traders) or SAT 300 (companies) per overdue return. [3] [1]
Does a Samoa International Company (IC) need a local TIN, and is it really exempt from all Samoa taxes?
A Samoa IC is exempt from Samoa corporate income tax, capital gains tax, and domestic withholding tax on distributions provided it conducts no business inside Samoa and employs no Samoan-resident staff. If the IC hires local employees or operates locally, it must obtain a TIN via a business licence application and becomes liable for PAYE and potentially VAGST. Samoa was removed from the EU list of non-cooperative jurisdictions in February 2026 after implementing OECD-compliant economic-substance and AEOI/CRS reporting — Reporting Financial Institutions must now submit annual CRS data through Samoa's MDES platform, meaning foreign account holders in Samoan financial institutions may have their details exchanged with their home jurisdictions. [4] [5]
When a partnership registers in Samoa, how many TINs are issued, and which one should appear on VAGST invoices?
A partnership receives two layers of TINs: one TIN for the partnership entity itself, and one separate personal TIN for each individual partner. Only the partnership's TIN should appear on VAGST invoices, PAYE filings, and other partnership-level tax documents — using a partner's personal TIN on a partnership return is a common error that can cause returns to be mis-posted. The partnership TIN is printed on the Business Licence Certificate issued on approval; it does not follow a fixed-digit structure but increments sequentially from the last allocated number. Sections 12–14 of the Tax Administration Act 2012 govern TIN issuance, quotation obligations, and cancellation. [2] [6]
