Samoa · GST Invoice Guide
If you are a tradesperson or contractor in Samoa, your invoices need to meet MfR (Ministry for Revenue) requirements. This guide covers everything you need to know about GST invoicing in Samoa — what to include, the correct GST rate, and how to generate compliant invoices quickly.
Updated May 2026 · Based on current MfR rules · GST at 15%
A valid Samoa GST invoice needs: the words "Tax Invoice", your business name and TIN, the date and a unique invoice number, your client's name and address, a description of work, the GST amount (15%), and the total payable in WST.
Free calculator · Samoa VAGST 15%
Add or remove 15% VAGST, and check if you need to register. Amounts in WST.
| Before VAGST | WS$0.00 |
| VAGST (15%) | WS$0.00 |
| Total | WS$0.00 |
You must register with the Ministry for Revenue once your taxable sales go over WS$130,000 a year. Type your sales to check.
Got the numbers? Snap your job notes and get a proper Samoa tax invoice, VAGST worked out for you.
Make the invoice: $1Rates and threshold checked October 2026 against the Ministry for Revenue. A guide, not tax advice.
Samoa's GST, officially VAGST (Value Added Goods and Services Tax), is administered by the Ministry for Revenue (MfR) . The standard GST rate is 15% , and it applies to most goods and services — including construction, trade services, labour, and materials.
Businesses and contractors with annual taxable turnover exceeding WST $130,000 are required to register for GST and charge it on their supplies. Some items are zero-rated or exempt — if you're unsure whether your services qualify, consult a Samoa-registered tax agent or MfR directly.
If you're not GST registered, do not put a TIN or GST line on your invoice. Charging GST when you're not registered is an offence under MfR rules.
MfR requires a set of fields on every GST invoice. Here's the full checklist:
Here's a complete GST-compliant invoice for a Samoa contractor job:
| Description | Qty | Rate | Total |
|---|---|---|---|
| Timber decking install — Beach Road, Apia | 16 hrs | $45/hr | $720.00 |
| Treated hardwood decking boards | 1 | $1,180.00 | $1,180.00 |
| Fixings, sealant & sundries | 1 | $160.00 | $160.00 |
The maths
Samoa GST is 15%. Here's the maths for a typical contractor job:
To add GST: multiply your subtotal by 1.15 . To extract GST from a GST-inclusive total: divide by 1.15 , then subtract. TradieNotes does all of this automatically and shows the GST line clearly.
You must register for GST in Samoa if your annual taxable turnover exceeds WST $130,000 . Once registered, you must charge GST on all taxable supplies, file GST returns with MfR, and issue GST-compliant invoices to your clients.
Even below the threshold you can register voluntarily — this can be worthwhile if your clients are GST-registered businesses who can claim input credits.
Over WST $130,000 turnover, registration is mandatory. Under it, weigh up whether your clients benefit from claiming GST back before registering voluntarily.
Snap a photo of your job notes or speak them aloud — the AI extracts your labour hours, materials, and costs, then builds a professional invoice with GST at 15% clearly shown.
Your TIN, business name, and client details are all included, and the currency is set to WST automatically when you access the app from the Samoa page. The PDF is emailed to you and your client within seconds for just $1 NZD .
MfR requires you to keep GST records and issued invoices. Digital records are fine — PDFs saved in your email or in TradieNotes count.
Every invoice you create in TradieNotes is saved to your account as a valid digital record. No need to print and file paper copies.
The standard GST rate in Samoa remains 15% for 2026, unchanged from previous years. The registration threshold is WST $130,000 of taxable sales a year (Ministry for Revenue, checked October 2026). There is no reduced GST rate in Samoa — the 15% rate applies to all standard taxable supplies including construction, trades, professional services, and tourism.
Contractors working on hotel and resort projects in Apia and across Upolu and Savai'i should note that GST applies to all services billed to commercial operators, regardless of the nature of the project. The MfR requires that GST invoices clearly show the supplier's TIN, the GST amount as a separate line item, and the total amount including GST in WST.
The mandatory GST registration threshold in Samoa is WST $130,000 in annual taxable turnover. Once you exceed this threshold you must register with MfR, charge GST at 15% on all taxable supplies, and file regular GST returns.
| Samoa GST 2026 | Detail |
|---|---|
| GST rate | 15% — unchanged for 2026 |
| Registration threshold | WST $130,000 annual taxable turnover |
| Tax authority | Ministry for Revenue (MfR) |
| Currency | Samoan Tala (WST) |
| MfR helpline | +685 26930 |
WST $130,000 annual taxable turnover — mandatory registration above this. GST rate: 15%. Administered by MfR. Returns filed monthly or quarterly depending on turnover.
Common questions
No subscription · MfR compliant · GST 15% · WST
This guide is general information for Samoa contractors and reflects current MfR rules. It is not legal or tax advice. For advice specific to your situation, consult a Samoa-registered tax agent or visit revenue.gov.ws .
