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International company formation

Samoa International Company Formation for Non-Residents

Register a Samoa International Company (IC) through a licensed Samoa trustee company. BRIS GROUP coordinates incorporation, due diligence, registered-office arrangements and annual compliance for international business and investment structures.

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Samoa island landscape — international company formation
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At a glance

Establishing a Samoa International Company

The Samoa International Companies Act 1988 provides a dedicated framework for international business. An International Company is incorporated through a licensed trustee company and must observe restrictions on domestic Samoa activities.

01 / OWNERSHIP

International ownership

International Companies are intended principally for non-Samoan owners. One shareholder and one director can be sufficient, with corporate directors permitted subject to the articles.

02 / LOCAL ADMINISTRATION

Licensed trustee company

A Samoa registered office at a licensed trustee company's principal office is required, together with the statutory resident secretary or resident agent arrangement.

03 / TAX & RECORDS

Statutory offshore tax exemption

Qualifying International Company profits are exempt from Samoa income tax under section 249, excluding income from carrying on business in Samoa. Accounting records must be kept for seven years.

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Before incorporation

Documents and information

We review the proposed international activity, beneficial ownership and the licensed trustee-company onboarding requirements before incorporation.

Identity & due diligence

  • Certified passport or accepted identification for directors, shareholders and beneficial owners
  • Recent proof of residential address and source-of-funds or source-of-wealth information
  • Corporate documents and full ownership chain for any corporate shareholder or director

Company information

  • Proposed company names and description of intended international activities
  • Shareholding and director details, including corporate appointments where applicable
  • Memorandum and Articles, licensed Samoa trustee company and statutory resident administration
Secure Document Submission

Send scans first. We will advise whether certified, notarised or apostilled documents are needed.

Compliance & Client Confidentiality

Beneficial-owner identification and AML/KYC checks remain mandatory even where ownership details are not publicly displayed.

How it works

A clear incorporation process

Four coordinated stages from initial structuring through SIFA registration and annual administration.

01

Name & structure

Confirm permitted international activities, company name, shareholders and directors.

02

KYC & trustee company

Complete beneficial-owner verification and arrange the licensed Samoa trustee company.

03

SIFA registration

Prepare the constitutional documents and submit incorporation through the trustee company.

04

Ongoing compliance

Arrange statutory records, annual renewal, accounting and optional banking preparation.

Corporate services

Services & Fees

Samoa International Company formation and annual maintenance. Banking, certifications and specialised accounting are quoted separately where required.

Company Formation
From US$2,250

Formation coordination, trustee-company onboarding, company documents and SIFA incorporation support.

Annual Maintenance
From US$1,900

Annual renewal coordination, local registered-office and resident administration support, subject to the agreed package.

Receive a tailored quotation for your Samoa International Company.

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BRIS GROUP resources

Samoa — Video & Client Guide

Watch the Samoa company formation video and download the official BRIS GROUP International Company Client Guide 2026.

Samoa company formation video

Learn about Samoa International Company registration and its practical use for non-residents.

Watch on YouTube ↗
Client Guide 2026

Samoa International Company — Client Guide 2026

Detailed guidance on the International Companies Act 1988, licensed trustee companies, tax exemption, accounting records and annual renewal.

  • One director and international ownership requirements
  • Licensed trustee company, registered office and resident agent or secretary
  • Section 249 tax exemption and restrictions on Samoa business
  • Seven-year accounting record retention and annual renewal
Download Client Guide 2026 (PDF) →
Frequently asked questions

Questions before you begin

Can non-residents form a Samoa International Company?

Yes. The International Company regime is designed principally for international ownership, subject to statutory ownership restrictions and trustee-company due diligence.

How many directors and shareholders are required?

One director is sufficient, and a single shareholder structure is possible. A corporate director is permitted unless the articles provide otherwise.

Is a licensed Samoa agent required?

Incorporation must be handled through a licensed trustee company. The company must maintain a Samoa registered office and the required resident secretary or resident agent arrangement.

Is all income tax-free?

No. Section 249 provides a Samoa tax exemption for qualifying International Company income, but excludes income from carrying on business in Samoa. Taxes in other countries may still apply.

Does the company need to keep accounts?

Yes. Accounting records and supporting documents must be retained for seven years. Audit requirements depend on the Act and any applicable section 117 exemption.

What must be renewed annually?

Maintain the licensed trustee company, registered office, statutory records and required annual renewal. The former International Company annual-return provision was repealed.

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BRIS GROUP knowledge centre

Samoa — Insights & Services

Useful BRIS GROUP resources on Samoa company registration and international corporate banking.

Samoa · FAQ

Samoa Company Formation & Taxation FAQ

Answers on international-company ownership, incorporation documents, tax treatment and annual administration.

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Planning a Samoa International Company?

Tell us about your proposed activities, shareholders, ownership structure and banking needs. We will review the formation route and prepare a tailored quotation.

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General information only, not legal, tax or accounting advice. Samoa statutory exemptions and international tax obligations depend on the company's activities and circumstances.