| Rule | Details |
|---|---|
| Regulatory Status | No specific regulation on record |
| Permit / License Required | No dedicated STR/vacation-rental license framework identified at national or municipal level. General business registration required if operating comm |
| Tax Rate | VAGST: 15% on all goods and services (including accommodation) for registered businesses. Income tax: progressive up to 27% for individuals; corporate |
| Night / Day Cap | Unknown — no annual night cap legislation identified. |
| Minimum Stay | Unknown — no statutory minimum stay requirement identified. |
| Permit Fee | No specific STR licensing fee identified. VAGST registration is administrative (no fee). Business license fees apply if operating as a formal business |
| Penalties | Failure to register for VAGST when required: penalties and interest under the Revenue and Taxation Administration Act (administered by Ministry of Cus |
| Primary Residence Required | Unknown — no statutory requirement identified. |
| Occupancy Limit | Unknown — no specific STR occupancy cap legislation identified. General building/safety codes may apply. |
There are currently no specific short-term rental regulations on record for Apia, Tuamasaga as of 2026. Hosts operating on Airbnb, VRBO, or other vacation rental platforms must obtain proper licensing: No dedicated STR/vacation-rental license framework identified at national or municipal level. General business registration required if operating commercially (annual turnover > SAT 130,000 triggers V. The associated permit fees are No specific STR licensing fee identified. VAGST registration is administrative (no fee). Business li.
Short-term rental operators in Apia should be aware of these tax obligations: VAGST: 15% on all goods and services (including accommodation) for registered businesses. Income tax: progressive up to 27% for individuals; corporate rate 27%. Departure tax: ST$65 (included in outbound airfares, except travel to American Samoa).. Yes — VAGST registration mandatory for businesses with annual turnover exceeding SAT 130,000. Income tax (PAYE or business income) also applies. VAGST.
Key operational rules for vacation rental hosts in Apia include: Primary residence requirement: Unknown — no statutory requirement identified.. Rental day cap: Unknown — no annual night cap legislation identified.. Occupancy limit: Unknown — no specific STR occupancy cap legislation identified. General building/safety codes may apply.. Minimum stay: Unknown — no statutory minimum stay requirement identified..
Zoning considerations for short-term rentals in Apia: Unknown — no specific STR zoning ordinances for Apia identified in publicly available municipal codes. General land-use/planning laws under the Planning and Urban Management Act may apply.. Density rules: Unknown — no STR density/cap-per-block rules identified.. Insurance: Unknown — no mandatory STR insurance requirement identified in current legislation..
Hosts who fail to comply with Apia's short-term rental regulations may face enforcement action. Failure to register for VAGST when required: penalties and interest under the Revenue and Taxation Administration Act (administered by Ministry of Customs and Revenue). Specific STR non-compliance pen.
Platform obligations for services like Airbnb, VRBO, and Booking.com operating in Apia: No formal platform-accountability legislation identified. Platforms operate without a mandatory host-verification or data-sharing requirement with government..
Apply for your STR permit or registration directly through the official government portal.
Official Source ↗There are currently no specific short-term rental regulations on record for Apia. Hosts should verify with local authorities. Samoa's STR market (known locally as 'fale' and holiday homes) is lightly regulated as of mid-2026. No licensed listings were detected in 2026 market data. Operators should verify directly with the Sa
Yes. Apia requires the following for short-term rental operation: No dedicated STR/vacation-rental license framework identified at national or municipal level. General business registration required if operating commercially (annual turnover > SAT 130,000 triggers VAGST registration). Accommodation operators may need to register with the Samoa Tourism Authority (S.
Short-term rental hosts in Apia are subject to the following tax obligations: VAGST: 15% on all goods and services (including accommodation) for registered businesses. Income tax: progressive up to 27% for individuals; corporate rate 27%. Departure tax: ST$65 (included in outbound airfares, except travel to American Samoa)..
Hosts who operate without proper permits in Apia may face enforcement. Failure to register for VAGST when required: penalties and interest under the Revenue and Taxation Administration Act (administered by Ministry of Customs and Revenue). Specific STR non-compliance penalties: Unknown..
Samoa's STR sector is an integral part of tourism. The STA actively supports accommodation operators. VAGST of 15% applies to all commercial accommodation services. No rental day cap, primary-residence requirement, or density rules currently in force. Operators with turnover below SAT 130,000/year may fall below VAGST registration threshold.
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