Holding company
Advantages of Samoa IC Company Formation
- Zero Tax on Foreign-Sourced Income
- Flexible Management and Governance
- Simple Incorporation Process
- High Privacy and Confidentiality
- No Minimum Capital Requirement
- Favourable regulatory environment and political stability
Privacy Score
This score demonstrates how much privacy can be maintained by the company and the rate of disclosure of the corporate information for open public scrutiny. The higher the rate, the more privacy the company can enjoy. All rates are based on the open sources and subjective view of Astra Trust.
95
0
100
Tax Haven Score
This score demonstrates the tax burden applicable to the company and the jurisdiction as a whole. The higher the score, the lower are tax rates, and the easier is regulation. All scores are based on the open sources and subjective view of Astra Trust.
97
0
100
Reputation
This score demonstrates the reputation of the company and jurisdiction in the financial and business circles. The higher the score, the more favourable is the treatment by financial institutions, authorities, and counterparties. All scores are based on the open sources and subjective view of Astra Trust.
Good
Overview of Samoa
Samoa is an independent island nation located in the South Pacific Ocean. It consists of two large islands — Upolu and Savai’i — along with several smaller islands. Samoa is known for its strong cultural traditions, natural beauty, and growing financial services sector. The country gained independence from New Zealand in 1962, becoming the first Pacific island nation to do so.
Samoa has developed a reputation as a well-regulated offshore financial centre in the Pacific region, offering a stable business environment, modern legislation, and competitive structures for international companies. It provides offshore services such as company incorporation, trusts, and foundations, which attract investors and businesses from all over the world.
Samoa is a parliamentary democracy with a Head of State (O le Ao o le Malo) and a Prime Minister as Head of Government. It’s political system blends democratic principles with traditional Samoan customs known as the fa’a Samoa (the Samoan way), which emphasizes family, respect, and community.
The Following Types of Entities Are Available in Samoa:
- International Company (IC)
- Limited Partnership (LP)
- Segregated or Protected Cell Company
- Unlimited Company
Why Set Up a Company in Samoa?
Samoa is a well-regulated offshore jurisdiction that is increasingly recognised worldwide and can be compared to that of other established international financial centres such as Seychelles or Belize.
English Law System
The jurisdiction has become associated with stability and confidentiality. The Samoa offshore company provides a flexible framework for global business operations under a modern and business-friendly legal system based on English law.
Tax Neutrality
Samoa is a completely tax-neutral jurisdiction, meaning that the corporate income tax, capital gains, and income from other sources are not subjects for taxation.
Samoa became one of the centres of the maritime industry, providing a place of incorporation and flag registration for shipping companies and vessel owners.
The Samoa Companies Registry offers easy and fast formations. Through an official company search, business partners or owners can quickly confirm that a Samoan company exists and remains compliant with local regulations.
A Samoa Company Formation is the Best Choice For the Following Business Activities:
International trade
Asset protection
Vessel Ownership
Taxation of Samoan Company
| Currency | Samoan Tala (SAT) |
| Corporate Income Tax | 0% |
| Withholding Tax | 0% |
| Capital Gains Tax | 0% |
| Inheritance Tax | 0% |
| VAT | 0% |
| Exchange Controls | No |
Taxation of Samoa Companies
Samoa offers a tax-free environment for international investors and businesses. The country has a territorial tax system, meaning that income earned outside Samoa is not subject to local taxation. This makes Samoa an appealing jurisdiction for both, an offshore company formation and international business structuring.
No Corporate Income Tax
Samoa does not impose corporate income tax on offshore companies that conduct business outside the country. As a result, there is no corporate income tax, capital gains tax, and withholding tax for such companies. This, combined with Samoa’s solid reputation for regulatory compliance and stability, has helped it become one of the leading offshore financial centres in the Pacific region.
The simplicity of the Samoa tax regime, together with minimal reporting and accounting requirements, makes the jurisdiction highly convenient for entrepreneurs, investors, and asset-holding structures.
There is no value-added tax applicable in Samoa.
The official currency of Samoa is the Samoan Tala.
There are no currency exchange controls in Samoa
Corporate Legislation in Samoa
As an independent member of the Commonwealth of Nations, Samoa’s legislation is based on English common law, supplemented by local statutes and regulations. This legal system provides business owners with the flexibility, predictability, and flexibility associated with English law — a key factor contributing to the attractiveness of Samoa company formation.
Judiciary System
The court system in Samoa is well-established, with the Court of Appeal serving as the highest judicial authority in the country. In matters of corporate and commercial law, English common law principles prevail, ensuring that Samoa offers a familiar and reliable framework for international investors and business professionals.
The progressive nature of Samoa’s company law makes the jurisdiction well-suited for both small private asset-holding entities and large international corporate structures, positioning Samoa as one of the most respected offshore jurisdictions in the Pacific region.
Progressive and Flexible Company Law
The principal legislation governing company formation in Samoa is the International Companies Act 1987 (as amended). This law is the primary legal framework for all Samoa International Business Companies, whether they are engaged in holding assets, international trade, or investment operations abroad.
Full Compliance with International Requirements
While Samoa offers a favourable tax environment for offshore companies, the jurisdiction fully complies with international transparency and regulatory standards. Samoa adheres to the OECD principles and has implemented measures consistent with global initiatives such as the Financial Action Task Force (FATF) recommendations and the Common Reporting Standard (CRS).
Legislation Regulating Samoa International Companies and the Financial Sector:
Process of Samoa company registration
Stage 1
Contact us for more information and quotes. We answer within three hours!
Stage 2
Fill in a form, provide us with the required documents and make a payment.
Stage 3
Receive the scanned incorporation documents within two days, and hard copies by courier in up to seven days.
Required Documents For Samoa Incorporation
To register an offshore Samoa company, the following KYC documents are required:
- Certified copy of proof of ID for all directors, shareholders, and beneficial owners
- Certified proof of address for all directors, shareholders, and beneficial owners
- CV or link to the public profile of the beneficial owners
- KYC form provided by your personal manager in Astra Trust
For more information, click below to receive certification instructions and requirements.
Documents And Services You Receive After Company Formation in Samoa
The Costs of Samoan Company Set Up Include the Following Services:
- Company name search in Samoa Register of Companies for availability
- Revision of KYC and CDD documents
- Payment of Government Fees
- Necessary filings to the Registrar of Companies and the Registrar
- Filing of register of directors
- Drafting of activation corporate documents on the incorporation of the company
- Registered address in Samoa services for 1 year
- Registered agent in Samoa services for 1 year
- Compliance Fees
- Full administrative support 24/7 from your personal manager in Astra Trust
The Samoa Company Incorporation Package Includes the Following Documents:
- Certificate of Incorporation issued by the Samoan registrar of companies
- Memorandum of Association stamped by the Samoan registrar of companies
- Articles of Association stamped by the Samoan registrar of companies
- Certificate by the Trustee
- Notice of Situation of the Registered Agent
- Register of directors
- Register of shareholders
- Resolution of Sole Subscriber and Shareholder
- Instrument of Transfer
- Resolutions of the Directors
- Application for Shares
- Share certificate
- Consent to Act asthe Secretary
Other documents depend on the services ordered after company registration.
Need More Help to Set Up Your Offshore Company in Samoa?
Just get in touch with us to receive a complete response to any questions you may have
Samoa Company Name
According to the Samoa International Companies Act 1987, the name of a Samoa International Company (IC) must end with one of the prescribed words or abbreviations that indicate its limited liability status. The acceptable endings for Samoa company names include:
- The words “Limited”, “Corporation”, or “Incorporated”;
- The words “Société Anonyme” or “Sociedad Anónima”;
- The abbreviations “Ltd”, “Corp”, “Inc”, or “S.A.”.
A Samoa company may also register an additional foreign character name, provided that it is approved by the Registrar of International and Foreign Companies. This allows companies to operate under a name in another language, such as Chinese, Japanese, or Arabic, for use in specific markets or jurisdictions.
The proposed company name must be unique and not identical or confusingly similar to the name of any existing company already registered in Samoa. Furthermore, the name must not include any restricted words or phrases unless prior written approval has been obtained from the Registrar or relevant regulatory authority.
A Samoa company name cannot imply any connection with the Government of Samoa or any other national government, nor can it suggest association with a Royal family, public authority, or international organisation. Additionally, the name must not contain any offensive or misleading language, nor violate any laws or regulations in force in Samoa.
Board Of Directors And Shareholders Of the Samoa Company
Under the Samoa International Companies Act 1987, a Samoa company must at all times have at least one director. Directors may be individuals or corporate entities, and there are no restrictions on nationality or residency.
There are also no limitations on the nationality or residency of shareholders. A Samoan company may have one or more shareholders, who may be individuals or legal persons. Shares may be issued in various classes and may carry different rights as defined in the company’s constitutional documents.
Nominee directors and shareholder services are permitted in Samoa and are commonly used to enhance confidentiality and simplify management. Astra Trust, can offer nominee and administrative support services to enhance privacy and ensure that the company remains compliant with all Samoan legal and regulatory requirements.
Share Capital and Types of Companies in Samoa
The majority of offshore companies incorporated in Samoa are companies limited by shares. The authorised share capital of a Samoa International Company (IC) may be of any amount and expressed in any currency.
Under the Samoa International Companies Act 1987, the following types of entities may be incorporated in Samoa:
- Companies limited by shares
- Companies limited by guarantee
- Hybrid companies (combining share and guarantee elements)
- Segregated or protected cell companies, suitable for insurance or investment purposes
Samoa’s corporate legislation modernised and simplified the concept of share capital. An International Company is not required to maintain a paid-up capital and may issue par value or no-par value shares. The amount of authorised capital and the structure of share classes are determined freely by the shareholders and may be adjusted at any time by amending the company’s Memorandum and Articles of Association.
Share Structure and Issuance
A Samoa company may issue shares in any currency and of any class, including ordinary, preference, redeemable, or non-voting shares.
There is no restriction on the number of shares that may be issued, and the capital can range from a single share to the full authorised amount.
Bearer Shares
Bearer shares are not permitted in Samoa.
Privacy of Samoan Offshore Company
The Samoa company registry is not open to public inspection, ensuring a high level of privacy of corporate information. The information related to the shareholders and beneficial owners of a Samoa International Company (IC) is not accessible to the general public.
While a company name search may be performed by anyone through the Registrar of International and Foreign Companies, such a search only confirms a company’s existence and status. It does not reveal private information about its shareholders, directors, or beneficial owners unless the company has voluntarily made this information public.
Privacy can be further enhanced through the use of nominee services, which are legally permitted and widely used in Samoa.
Nominee directors and shareholders can act on behalf of the beneficial owner, providing an additional layer of confidentiality while ensuring full compliance with local laws.
Beneficial Ownership and Regulatory Disclosure
Under the Samoa International Companies Act, all registered agents are required to maintain up-to-date beneficial ownership information for each company under their administration.
This information is kept with the registered agent and can be provided upon the request only to designated regulatory authorities, such as:
- The Samoa International Finance Authority (SIFA);
- The Financial Intelligence Unit (FIU); and
- The Ministry for Revenue and Law Enforcement.
The information is not available for public inspection and can only be accessed by these authorities for legitimate compliance, investigative, or international cooperation purposes.
Director and Member Information
Each Samoa International Company must maintain accurate registers of directors, members, and ultimate beneficial owners, which are stored by the company’s licensed registered agent in Samoa. These records are not publicly accessible.
Economic Substance Requirements of Samoan Company
A Samoa International Company is not subject to economic substance requirements.
Reporting requirements of Samoan Company
All companies registered in Samoa are required to maintain proper accounting records in accordance with the International Companies Act. The accounting records can be kept at the registered office of the company or at other place as determind by the directors.
There is no requirement for audit for Samoa International Companies.
Key Features of Samoa company
General Information
- Jurisdiction—Independent Country
- Entity type – IC
- Corporate Tax – 0%
- VAT -0%
- Currency – SAT
- Currency Exchange Control – No
- Legal framework—English Common Law
- Recognition of Trust – Recognised
- Court of Final Appeal—TheCourt of Appeal
Business Activity Restrictions
- Business Activity Restrictions—No. Subject to standard licensed types of activities.
- Economic Substance Requirements – Applicable
Requirements to Directors
- Register of Directors—Publicly not accessible
- Minimum Number of Directors – 1
- Corporate Director – Available
- Local director – Not required
- Nominee Director – Available
Requirements to Secretary
- Secretary – Not required. Optional.
- Local Secretary – Not required.
Requirements to Shareholders
- Register of Shareholders—Publicly not accessible
- Minimum Number of Shareholders – 1
- Corporate Shareholder – Available
- Annual General Meeting – Not required
- Location of Meetings – Anywhere in the World
- Nominee Shareholder – Available
Share capital
- Minimum Authorized Share Capital – USD 1
- Standard Authorized Share Capital – USD 50,000
- Minimum Issued Share Capital – USD 1
- Currency of Share Capital – USD or any other
- Minimum Paid-Up Capital – Not Required
Reporting Requirements
- Preparation of Accounts – Not required
- Filing of Annual Return – Required
- Publicity of Annual Return – Not public
- Audited Accounts – Not required
Other features
- Redomiciliation to/from Jurisdiction – Permitted
- Shelf companies – Available
Frequently Asked Questions about Samoa Company
What is an International Company (IC) in Samoa?
An International Company (IC), previously known as an International Business Company (IBC), is a corporate entity registered in Samoa under the International Companies Act 1987. These companies are typically used for international business activities and are designed for non-resident ownership and operation, offering various advantages for global trade and investment.
Is Samoa a good jurisdiction for privacy?
Samoa is known for strong privacy laws protecting shareholders and directors’ information, which is not publicly accessible in most cases.
What types of companies can I form in Samoa?
Samoa offers several company types, including limited liability companies (LLCs), international business companies (IBCs), and partnerships. The most common choice for foreign investors is the International Business Company, which provides flexibility and privacy.
How long does it take to register a Samoa company?
Registration is usually completed quickly, often within a 2-3 business days once all documents are submitted correctly and fees are paid.
Is confidentiality maintained for beneficial owners and directors of a Samoa IC?
Yes, Samoa’s International Companies Act provides robust confidentiality provisions. The names of directors and shareholders are not publicly accessible on the company register. This high level of privacy is a significant feature for many international business operations.
Are Samoa International Companies subject to taxation?
Samoan International Companies are generally exempt from all forms of tax in Samoa, including income tax, capital gains tax, and stamp duty, provided they do not conduct business within Samoa itself. This makes them attractive for offshore financial planning.
Do I need to be a resident of Samoa to start a company?
No, Samoa allows foreign nationals to form companies without local residency requirements. However, a local registered agent must be appointed to manage official communications.
What are the basic requirements for forming a company in Samoa?
- A company name that’s unique and approved by the registrar.
- At least one director who can be an individual or a corporate entity.
- A local registered office address in Samoa.
- Submission of the company’s constitution and relevant registration forms.
- Payment of applicable registration fees.
What are the ongoing compliance and reporting requirements for a Samoa IC?
Samoan ICs benefit from minimal ongoing compliance. They are required to maintain a registered office and a registered agent in Samoa and pay annual renewal fees. While there is no requirement to file annual financial statements with the Registrar, companies are expected to maintain proper accounting records.
