- No sign yet
Details and sources
- Promised
- FAST launched its 2025 manifesto at Salelologa, Savaiʻi, on Saturday 12 July 2025 67. That day, the Samoa Observer reported that the manifesto included a tax exemption on food 8. A Samoa Observer editorial on 13 July 2025 said baby formula, basic food products and agriculture-to-market goods would be VAT-exempt 9. We could not find the manifesto itself. The exact wording comes only from news reports, and they use different words. On 22 July 2025, RNZ wrote 'VAT exemptions on essential goods' 10. On 19 August 2025, PMN wrote 'scrap VAGST and duties on certain essentials' 11. Coconet's election explainer, published on polling day, used the same words and named rice, sugar and baby formula 12. PMN and Coconet are the only reports we read that mention import duties. The Samoa Observer's election guide on 28 August 2025 listed 'remove GST' among FAST's tax plans 13. Talamua's and Samoa Global News's reports on the launch describe FAST's income tax and company tax plans, but do not mention VAGST 1415. All these reports came out on or before polling day, 29 August 2025. None gives a cost, a full list of goods or a start date.
- What happened
- The 2025/26 Budget Address, given on 6 October 2025, kept existing VAGST rates 4. On 26 January 2026, Talamua reported a new task force on inaccurate import invoices, which are used to work out import duties and taxes 16. The Prime Minister leads the task force 17. On 31 January 2026, Samoa Global News reported that the government would bring back the Price Control Board 18. Laʻauli said price ceilings would show the VAGST and the duty in each price (our translation from Samoan) 19. A new Price Control Order took effect on 6 February 2026 20. The order, the first since December 2024, sets wholesale and retail prices for a range of essential foods 2021. Finance Minister Mulipola Anarosa Ale Molioʻo gave the 2026/27 Budget Address on 26 May 2026, and it again kept current VAGST rates 5. The only tax rise the address names is a proposed 3% increase in tobacco excise duties from 1 January 2027 22. On 16 June 2026, Talamua reported that Laʻauli told Parliament the government had no plans to raise customs duties anytime soon, and was streamlining how customs duties are collected 23. Laʻauli was answering the Deputy Leader of the Opposition, Lauofo Fonotoe Pierre Meredith, who doubted the government's revenue targets 24. In the same report, Revenue Minister Pauga Talalelei Pauga said revenue collection was rising 51. Parliament passed the 2026/27 budget just before midnight on 25 June 2026 25. Talamua reported that the budget depends on better tax collection 'without increasing taxes' 26. Parliament's list of bills and acts shows no change to VAGST or customs tariffs since the Customs Tariff Amendment Act 2022 3. The only tax law on that list since the 2025 election is a 2026 act that removes tax exemptions for international companies 27. That act aims to take Samoa off the European Union's tax blacklist 28. The 2026 Samoa Investment Guide lists the goods and services that are exempt from VAGST or zero-rated, and food is on neither list 12. On 15 September 2026, the Samoa Observer's one-year review said several of FAST's biggest pledges were still unfulfilled 29. The review's opening lists 'tax cuts' among FAST's promises 30. The rest of the review is behind a paywall, so we could not check whether it mentions the food tax pledge.
- Impact on families
- Families still pay VAGST on food, which is on neither the exempt list nor the zero-rated list 12. Registered businesses charge VAGST at 15% 31. Businesses with sales under SAT$130,000 a year do not have to register for VAGST 32. On imports, Customs charges VAGST at 15% on the value of the goods plus any duty 33. Consumer prices in June 2026 were 5.8% higher than in June 2025 34. Food and non-alcoholic drink prices were 3.8% higher over the same year 35. In September 2026, consumer prices were 3.4% higher than a year before, and fuel and higher bus and taxi fares were the biggest contributors 36. Food prices were 1.7% higher over that year, and sugar prices were 12.3% higher 3738. The 2026 Price Control Order sets shop prices for some essential foods, but the 15% VAGST rate is unchanged 2031.
- Cost
- We found no cost published by FAST. On 28 August 2025, the Samoa Observer's election guide wrote that FAST and HRPP had no position on how to replace the lost revenue 39. The guide also said VAGST brings in nearly 40% of Samoa's revenue 40. On 18 June 2025, HRPP costed its own plan at SAT$16 million a year 41. HRPP's plan would zero-rate VAGST on canned chicken, tinned fish, rice, flour, milk, butter and potatoes 42. The SAT$16 million is HRPP's estimate for HRPP's list, not a cost for FAST's promise. To show the scale, VAGST raised SAT$323 million and customs duties SAT$88 million in the 2024/25 financial year (July 2024 to June 2025), according to OECD tables 4344.
- Verdict for families
- Cuts both ways
- Can it be done?
- A stretch
- Long term
- Mixed long term
- Who deserves the credit
-
Shared credit
Nothing has been delivered, and this government's own steps, the January 2026 invoice task force and a Price Control Order that revives a tool whose last order expired in December 2024, do not take tax off food 174512. Fuel and transport were the biggest source of price rises in 2026, and on 16 June 2026 Talamua reported Laʻauli saying, 'We cannot control fuel prices, but the Government's concern is to ensure there is enough fuel and petrol to cover Samoa's needs' 343646.
- Who gains
- No family has gained yet; in the closest case, Papua New Guinea's 2025 food tax cut, stores and wholesalers kept 36 toea of every kina and the richest 40% of households got almost 40 toea 50.
- Who pays
- Nobody pays yet; if the promise is carried out, the budget would lose part of the SAT$323 million in VAGST and SAT$88 million in customs duty raised in 2024/25, and services or future budgets would have to cover the gap 4344.
- Assessment
- Laʻauli was sworn in as Prime Minister on 16 September 2025 47. Thirteen months on, the promise has not moved, and both budgets kept VAGST rates unchanged 45. A tax cut on basic foods reaches every buyer, rich or poor. In 2023, about 15.2% of Samoans lived below the basic-needs poverty line 48. When Papua New Guinea took tax off basic foods in 2025, the poorest 20% of households got only about 8 toea of every kina the government gave up 49. On these facts, a broad food tax cut is mixed for families at best. Before the election, the Samoa Observer wrote that FAST had no position on how to replace the lost revenue 39. The 2026/27 budget already counts on tax revenue growing by 17% 22. Taking tax off food would make that target harder to reach unless other taxes or services change.
Sources (51)
- Samoa Investment Guide 2026
- Samoa Investment Guide 2026
- Bills, Acts and Regulations – Parliament of Samoa
- Budget Address FY2025-2026
- Budget Address 2026/2027: AIGA – Accelerating Inclusive Growth and Access
- FAST Party Manifesto Centres on the Family Unit
- FAST Manifesto Promises Tax Cuts and Support to Industry
- FAST manifesto: Free hospital, money for poor and launch of stock exchange
- More promises, FAST and its manifesto
- Samoa election: Political parties make big promises on health, welfare and economy
- All you need to know about the Sāmoa 2025 general elections
- Samoa’s 2025 General Election Explained
- What the three major parties are promising Samoa
- FAST Party Manifesto Centres on the Family Unit
- FAST Manifesto Promises Tax Cuts and Support to Industry
- Revenue Task Force to address accurate Tax Invoices on imported goods
- Revenue Task Force to address accurate Tax Invoices on imported goods
- Toe Faatulaga e le Malo le Komisi e Faatonutonuina le Tau o Oloa
- Toe Faatulaga e le Malo le Komisi e Faatonutonuina le Tau o Oloa
- 2026 price order released
- 2026 price order released
- Budget Address 2026/2027: AIGA – Accelerating Inclusive Growth and Access
- Fake Invoices have short-changed Government for so long – PM told Parliament
- Fake Invoices have short-changed Government for so long – PM told Parliament
- Parliament passes budget
- Parliament Endorse $1.5 Billion Budget for 2026/2027
- Bills, Acts and Regulations – Parliament of Samoa
- Foreign companies tax exemption removal bill passed
- FAST Government one year on: What has been delivered and what remains
- FAST Government one year on: What has been delivered and what remains
- Samoa Investment Guide 2026
- Samoa Investment Guide 2026
- Customs Services FAQ – Ministry of Customs
- Fuel and transport costs lift inflation
- Fuel and transport costs lift inflation
- Transport costs drive Samoa's inflation to 3.4 per cent
- Transport costs drive Samoa's inflation to 3.4 per cent
- Transport costs drive Samoa's inflation to 3.4 per cent
- What the three major parties are promising Samoa
- What the three major parties are promising Samoa
- HRPP Unveils $32M SUPA Initiative to Empower Samoa’s Most Vulnerable
- HRPP Unveils $32M SUPA Initiative to Empower Samoa’s Most Vulnerable
- Revenue Statistics in Asia and the Pacific 2026
- Revenue Statistics in Asia and the Pacific 2026
- 2026 price order released
- Fake Invoices have short-changed Government for so long – PM told Parliament
- FAST Government one year on: What has been delivered and what remains
- Samoa Monetary Poverty Assessment 2023
- PNG’s food tax cut: only eight toea in every kina reached the poorest
- PNG’s food tax cut: only eight toea in every kina reached the poorest
- Fake Invoices have short-changed Government for so long – PM told Parliament
Is it funded?
No budget line
We read both Budget Addresses. Neither has a tax change or a budget line for this promise, and both kept VAGST rates as they were 12. The 2026/27 address names one proposed tax rise, a 3% increase in tobacco excise duties from 1 January 2027, and expects tax revenue to grow by 17% 3. Parliament's list of bills, acts and regulations shows no VAGST or customs tariff change since 2022 4. Parliament's list also shows no new regulations in 2026 5. On 26 June 2026, Samoa Global News reported that the government would look to strengthen revenue collection without increasing VAGST or income tax 6. We could not open the itemised Approved Estimates for either year, so we checked the Budget Addresses and Parliament's records, not the line-by-line estimates. We found no money given up or paid out under this promise 124.
Sources (6)
- Budget Address FY2025-2026
- Budget Address 2026/2027: AIGA – Accelerating Inclusive Growth and Access
- Budget Address 2026/2027: AIGA – Accelerating Inclusive Growth and Access
- Bills, Acts and Regulations – Parliament of Samoa
- Bills, Acts and Regulations – Parliament of Samoa
- Parliament Passes First Budget Under La’aulialemalietoa Government
What research says
Research mostly warns against it
The closest Pacific case is Papua New Guinea, which took tax off ten basic foods in June 2025 1. A World Bank working paper traced who gained 2. Of every kina of tax given up, only about 8 toea reached the poorest 20% of households 3. In registered city shops, more than 80% of the tax cut reached shop prices 4. In informal stores, and in registered shops in rural areas, prices changed little or not at all 4. The authors gave three reasons the poorest gained little: they mostly grow their own food, they mostly buy from informal stores that charge no tax, and they rarely shop where competition forces prices down 567. The authors worked out that the same money, paid as cash to every household with no targeting at all, would put about two and a half times as much in the hands of the poor 8. A 2018 study of four low- and middle-income countries found that lower VAT rates and VAT exemptions do reduce poverty, but are not well aimed at poor households 9. In Samoa, food and non-alcoholic drinks took 29% of household spending in 2023 10. Two-thirds of Samoan households also do some farming, such as growing root crops 11. Businesses with sales under SAT$130,000 a year do not have to register for VAGST 12. Samoa has conditions like the first two of these 1112. We found no study of how much of a food tax cut Samoan shops would pass on, so we cannot confirm that the PNG results would hold in Samoa.
Sources (12)
- PNG’s food tax cut: only eight toea in every kina reached the poorest
- PNG’s food tax cut: only eight toea in every kina reached the poorest
- PNG’s food tax cut: only eight toea in every kina reached the poorest
- PNG’s food tax cut: only eight toea in every kina reached the poorest
- PNG’s food tax cut: only eight toea in every kina reached the poorest
- PNG’s food tax cut: only eight toea in every kina reached the poorest
- PNG’s food tax cut: only eight toea in every kina reached the poorest
- PNG’s food tax cut: only eight toea in every kina reached the poorest
- Redistribution via VAT and cash transfers: an assessment in four low and middle income countries
- Samoa 2023 Household Income and Expenditure Survey Report
- Samoa 2023 Household Income and Expenditure Survey Report
- Samoa Investment Guide 2026
Cost and reach
We cannot work out the cost. We found no full FAST list of goods. On 28 August 2025, the Samoa Observer wrote that FAST had no position on how to replace the lost revenue 1. HRPP costed its own food list at SAT$16 million a year, which gives a rough sense of size 2. In the 2024/25 financial year, VAGST raised SAT$323 million and customs duties SAT$88 million, out of SAT$837 million in total tax 34. On imports, VAGST is charged on the value of the goods plus duty, so removing duty would also lower the VAGST paid 5. Food and non-alcoholic drinks took 29% of household spending in 2023 6. With no list of goods, we cannot count how many households would be covered.
Sources (6)
- What the three major parties are promising Samoa
- HRPP Unveils $32M SUPA Initiative to Empower Samoa’s Most Vulnerable
- Revenue Statistics in Asia and the Pacific 2026
- Revenue Statistics in Asia and the Pacific 2026
- Customs Services FAQ – Ministry of Customs
- Samoa 2023 Household Income and Expenditure Survey Report
Helps: Every household alike · Low-income families · Business owners
Paid for by: Taxpayers · Future budgets and debt
All 2025 promises in Cost of living and tax →
Folafolaga · https://folafolaga.pages.dev/promises/fast-cost-vagst-essentials/ · Printed from the version last checked 23 October 2026. Every claim's source is listed on that page.