Samoa Company Formation
Samoa Company Formation: Offshore Business Setup in a Trusted Pacific Jurisdiction Main Characteristics and the basic rules of Company registration in Samoa
Samoa Company Formation with BRIS Group
BRIS Group provides expert Samoa company formation services for entrepreneurs and international investors seeking a secure and reputable offshore jurisdiction. Establishing a company in Samoa offers strong asset protection, privacy, and a favorable tax environment — making it an attractive choice for international business and wealth management.
Our team manages the complete Samoa company registration process remotely, including corporate banking support, compliance, and ongoing administration. With BRIS Group, your Samoan company will be fully compliant and ready for global operations.
Your Guide to Offshore Success in Samoa
Samoa, officially known as the Independent State of Samoa, has emerged as one of the most respected offshore financial centers in the South Pacific. With its robust legal framework, political stability, and investor-friendly legislation, Samoa company formation offers international entrepreneurs, investors, and asset managers a secure, flexible, and confidential environment for conducting global business.
This guide provides a comprehensive overview of company formation in Samoa, including its advantages, available company types, registration process, and tax benefits — making it an ideal jurisdiction for international business operations and wealth management.
Why Choose Samoa for Company Formation?
Samoa is a premier offshore destination that combines confidentiality with compliance, offering investors the benefits of a modern corporate system governed by English Common Law principles.
Key Advantages of Samoa Company Formation
- Zero Taxation: Offshore companies are fully exempt from corporate, capital gains, and withholding taxes.
- Political and Economic Stability: Samoa enjoys a stable government and a strong reputation in the offshore finance community.
- High Level of Privacy: Directors, shareholders, and beneficial owners enjoy confidentiality protections.
- English Common Law System: Provides a familiar and reliable legal structure for international investors.
- No Exchange Controls: Freedom to transfer capital and profits globally.
- Fast Incorporation Process: A company can be incorporated within 24–48 hours.
- 100% Foreign Ownership: Non-residents can own Samoan companies outright without local involvement.
- Modern Legislation: The International Companies Act 1987 governs offshore entities, ensuring flexibility and international compliance.
Types of Companies in Samoa
Samoa offers various corporate structures suitable for offshore investors, wealth managers, and international businesses.
|
Company Type |
Description |
|
International Company (IC) |
The most popular offshore vehicle; exempt from all local taxes and ideal for global trading, investment, and asset protection. |
|
Domestic Company |
Formed for local business operations within Samoa. |
|
Limited Partnership (LP) |
Commonly used for joint ventures or investment funds. |
|
Trusts and Foundations |
Used for estate planning, asset protection, and charitable purposes. |
|
Protected Cell Company (PCC) |
Ideal for fund management, insurance, and structured finance. |
Advantages of Samoa Company Formation for Non-Residents
|
Feature |
Benefit |
|
Full Foreign Ownership |
No requirement for local shareholders or directors. |
|
No Taxation on Offshore Income |
0% corporate tax on income earned outside Samoa. |
|
Strong Confidentiality |
Shareholder and director information is not publicly disclosed. |
|
Flexible Corporate Structure |
Only one director and one shareholder required. |
|
No Annual Reporting |
No need for audited financial statements or public filings. |
|
Nominee Services Available |
Nominee directors and shareholders can be appointed for added privacy. |
Requirements for Samoa Company Formation
Setting up a company in Samoa is straightforward and requires minimal documentation.
Basic Requirements Include:
- Company Name: A unique name approved by the Samoa Registrar of International Companies.
- Registered Office: A local registered address provided by a licensed agent in Samoa.
- Directors: Minimum of one director (individual or corporate).
- Shareholders: Minimum of one shareholder (individual or corporate).
- Company Secretary: Optional, though recommended for administrative purposes.
- Share Capital: No minimum required; standard is USD 1,000.
- Memorandum and Articles of Association: Outline the company’s structure and operations.
- Due Diligence Documents: Certified passport copies and proof of address for all directors and shareholders.
Procedure for Samoa Company Formation
Step 1 – Choose Company Name and Structure
Select the desired company type (typically an International Company) and check availability with the Samoa Registrar.
Step 2 – Prepare Incorporation Documents
Draft the Memorandum and Articles of Association, and prepare identification documents for shareholders and directors.
Step 3 – Submit to Registrar of International Companies
Your registered agent submits the documents for approval and incorporation.
Step 4 – Certificate of Incorporation
Once approved, the company receives a Certificate of Incorporation, confirming its legal existence.
Step 5 – Appoint Directors and Issue Shares
Assign directors, issue shares, and finalize internal company records.
Step 6 – Open an Offshore Bank Account
Open a corporate bank account in Samoa or any international financial center to facilitate operations.
Step 7 – Begin Business Operations
Once incorporated, your Samoa International Company is ready to trade, hold assets, or manage investments globally.
Timeframe for Samoa Company Registration
|
Stage |
Process |
Estimated Duration |
|
Name Approval |
Registrar review and reservation |
1 business day |
|
Document Preparation |
Drafting and notarization |
1–2 business days |
|
Incorporation |
Registration with the Registrar |
1 business day |
|
Total Estimated Time |
Full incorporation process |
2–4 business days |
Samoa Corporate Tax System
Samoa’s offshore regime provides complete tax exemption for International Companies (ICs) conducting business outside of Samoa.
Key Features of Samoa’s Offshore Tax Regime
- Corporate Income Tax: 0%
- Capital Gains Tax: 0%
- Withholding Tax: 0%
- Stamp Duty: Exempt for international transactions
- Exchange Controls: None
- Annual Renewal Fee: Fixed government renewal fee instead of tax filings
Note: Domestic companies operating within Samoa are subject to local corporate taxation, but offshore companies remain entirely exempt as long as their business is conducted outside the country.
How We Can Help You
Our expert consultants provide a comprehensive, end-to-end service for your Samoa company formation, ensuring compliance, efficiency, and confidentiality throughout the process.
Our Services Include:
- Jurisdiction and company structure consultation
- Company name search and reservation
- Preparation and submission of incorporation documents
- Provision of a registered office and local agent
- Nominee director and shareholder services
- Offshore bank account setup assistance
- Annual renewal and compliance management
- Tax and legal advisory for international operations
Start Your Samoa Company Formation Today
With its zero-tax regime, modern offshore legislation, and fast incorporation process, Samoa stands as one of the most secure and flexible offshore jurisdictions in the Pacific region. Whether for asset protection, global trade, or wealth management, Samoa company formation offers unmatched advantages for non-resident investors.
Contact us today to begin your Samoa company formation and discover why so many global entrepreneurs choose Samoa as their preferred offshore jurisdiction.
Questions & Answers
1. What is the corporate tax rate in Samoa?
Samoa has a corporate tax rate of 27%. However, many businesses may qualify for a tax holiday or reduced rates depending on their industry and investment level. For example, companies in specific sectors like tourism may benefit from lower rates.
2. How is income tax structured in Samoa?
Income tax in Samoa is progressive, starting at 0% for annual incomes below approximately WST 4,500 (Samoan Tala), with rates escalating to 27% for income exceeding WST 100,000. Individuals are taxed on worldwide income unless certain exemptions apply.
3. What is the VAT rate in Samoa?
Samoa has a Value Added Tax (VAT) set at a standard rate of 15%. This tax applies to the majority of goods and services. Certain essential goods may be exempt or subject to zero-rated taxation.
4. Are dividends taxed in Samoa?
Yes, dividends distributed by companies to shareholders are subject to a withholding tax of 15%. However, if the shareholder is a resident of a country with a double tax agreement with Samoa, they may be eligible for reduced rates.
5. What other taxes should businesses be aware of in Samoa?
In addition to corporate tax, income tax, VAT, and dividends tax, businesses in Samoa may also be subject to property taxes, excise duties on specific goods, and environmental levies. It’s essential to consult with a local tax advisor to understand the full tax obligations relevant to your business.
Learn more: Visit our Full Samoa FAQ page
or contact our tax and company formation team at[email protected]
What is an offshore company in Samoa?
An offshore company in Samoa is a legal business entity registered outside your country of residence, offering various advantages such as tax benefits, privacy, and ease of management. Samoa is renowned for its flexible business regulations, making it an attractive choice for entrepreneurs seeking international business opportunities.
What are the benefits of forming an offshore company in Samoa?
Forming an offshore company in Samoa provides numerous benefits, including tax exemptions, privacy protection, and flexible management structures. Additionally, Samoa allows for 100% foreign ownership, which means you can fully control your company without local partners. This is particularly appealing for global business operations.
What is the process of forming an offshore company in Samoa?
The process of forming an offshore company in Samoa generally includes choosing a company name, appointing directors and shareholders, and submitting the necessary documentation to the Samoa Companies Office. This can typically be done within a few days, making Samoa a quick and efficient jurisdiction for offshore company formation.
Are there ongoing compliance requirements for Samoa offshore companies?
Yes, offshore companies in Samoa must adhere to certain compliance requirements, such as maintaining a registered office, keeping accurate records, and filing annual returns. However, these requirements are generally less stringent compared to other jurisdictions, allowing for easier management and operation.
What types of offshore companies can I form in Samoa?
In Samoa, you can form different types of offshore companies, including International Business Companies (IBCs), which are popular for various business activities like trading, consultancy, and investment. Additionally, you can choose limited liability companies, partnerships, and trusts, depending on your business objectives.
Do I need to visit Samoa to set up an offshore company?
No, it is not necessary to visit Samoa to set up an offshore company. You can complete the registration process remotely through a local registered agent. This agent will handle all the paperwork and ensure that your company complies with local regulations, allowing you to manage your business from anywhere in the world.
Learn more: Visit our Full Samoa FAQ page
or contact our tax and company formation team at
This publication is provided for information purposes only. This info should not be treated as a substitute for a tax or legal consultation or legislation. You should not act on the basis of the information contained in this publication without having obtained individual advice from the professional expert.
BRIS GROUP does not assume responsibility for any damage resulting from decisions made by the reader on the basis of this publication.
About Samoa
Country: Samoa
Capital: Apia
Continent: Oceania
Language: English, Samoan
Currency: Tala (WST)
Time Zones: GMT +13
Dial Code: +685
Abbreviations: WSM
Helping Your Company Thrive in Samoa With us, starting and running a business in Samoa will be easy and efficient!
- Full support of the company’s registration in Samoa: from the preparation of documents to their submission.
- Remote registration: all processes are online, wherever you are.
- Secretary and Treasurer: we can take on these important roles.
- Nominal directors and shareholders: we will ensure the confidentiality of your information.
- Help in opening a bank account: we will simplify this complex process.
- Registration for taxes, VAT and EORI: ensure all requirements are met.
- Website development: we will create a professional online representation for your business.
- Logo creation: we will design a unique and memorable logo for your brand.
- Full administrative support of the company: we will take over routine tasks.
- Mailing address organization: we provide a reliable mailing address for your business.
- Organization of the virtual office: we will ensure the professional image of your company.
- Telephone answering service: we will answer calls on behalf of your company.
- Accounting, audit and reporting: ensure accurate and timely accounting.
- Preparing and filing a VAT declaration: let’s save you the trouble.
- Interaction with local authorities: take over communication with state institutions.
- Trademark registration: protect your brand.
- More Emphasis on Customer Input.