rangement of Provisions
1. Short title and
2. Principal Act
3. Rates of salary and wages tax
4. First Schedule
2006, No. 21
AN ACT to amend the Income Tax Rates Act 1974.
[21st December 2006]
BE IT ENACTED by the Legislative Assembly of Samoa in
Parliament assembled as follows:
1. Short title and commencement-(1) This Act may be
cited as the Income Tax Rates Amendment Act 2006.
(2) Subject to subsection (3), this Act shall come into force
on 1 January 2007.
(3) The amendments of section 5 of the Principal Act is
deemed to have commenced on 1 January 1990.
(4) Notice of commencement of this Act shall be published
in Samoan and English in the Savali and one other newspaper
circulating in Samoa.
2. Principal Act - In this Act, “Principal Act” means the
Income Tax Rates Act 1974.
2006, No.21 Income Tax Rates Amendment Act 5
3. Rates of salary and wages tax - Section 5 of the
Principal Act is amended:
(a) by omitting “at the rates specified in the Appendix to
the Second Schedule to this Act” and
substituting “at the rates specified in clause 7A of
the First Schedule”; and
(b) by adding at the end:
“(2) For the purposes of this section and clause 7A of the
First Schedule, “income” includes salary and wages income
and the rate specified in that item also applies to salary and
wages tax payable on salary and wages income.”.
4. First Schedule - The First Schedule to the Principal Act
(a) by omitting from item 2 “29%” and substituting
(b) by adding at the end of paragraph 6(i):
“(h) For the income year commencing on 1
January 2007 and succeeding years - 27% on all
such taxable income.”; and
(c) by omitting from item 6A “29 sene” and substituting
“27 sene”; and
(d) by adding at the end of clause 7A:
“(v) on all income derived on or after 1
January 2007 not included under clauses 1 to
6A, the income tax payable on the taxable
income shall be - On so much of the Income as The rate of tax on every tala is
Does not exceed $12,000 Nil
Exceeds $12,000 but does not exceed $15,000 10%
Exceeds $15,000 but does not exceed $20,000 20%
Exceeds $20,000 27%”.
6 Income Tax Rates Amendment Act 2006, No.21
The Income Tax Rates Amendment Act 2006 is administered in
the Ministry for Revenue