Exact cost of living index is unavailable. Restaurant prices are relatively high (Restaurant Price Index: 94.5), but rental costs appear affordable, with studio apartments starting around $270 and houses from $340 per month.

Property ownership for foreigners is restricted to leasehold agreements on freehold land, typically up to 60 years. There are no ongoing annual property taxes, though stamp duty applies to property transfers. Rental prices are relatively affordable.

The estimated average annual wage in Samoa is around $10,800 USD gross, or $5,040 USD, indicating a low purchasing power compared to global standards.

Samoa has a 15% Value Added Tax (VAT) and a corporate income tax rate of 27%. Residents are subject to a 27% income tax. There is no broad-based annual property tax, but stamp duty applies to property transfers and a 20% tax on gross rental income.

The business environment is impacted by restrictions on foreign investment in certain sectors and the requirement for a Foreign Investment Certificate. Samoa was blacklisted as a non-cooperative tax haven by OECD/FATF in October 2022.

Samoa offers a mixed public and private healthcare system, with public services generally affordable or free for residents and a healthcare quality index of 65/100. The country has a two-tiered pension system: a universal Senior Citizens Benefit Scheme and a contributory National Provident Fund.

The Central Bank of Samoa oversees financial stability and supervision. However, there is no explicit deposit insurance scheme in place to protect depositors' funds. The IMF recently raised concerns in April 2026 about proposed legislative changes potentially undermining the Central Bank's independence.