How to Incorporate a Business in Samoa: A 2026 Guide to the New Tax Landscape

Last verified: April 2026

This guide is for informational purposes only and does not constitute legal, tax, or financial advice. Always consult a qualified professional for your specific situation.

Key Takeaways

• Major Tax Reform: As of January 2026, Samoa has abolished the 0% tax regime for International Companies (ICs). All companies are now subject to a standard corporate tax rate.
• Standard Corporate Tax: The corporate tax rate in Samoa is now 27% for all companies, including those conducting international business.
• Shift in Strategy: The legislative changes, driven by the Miscellaneous (Removal of Tax Exemption for International Companies) Amendment Act 2026, were enacted to align Samoa with international tax standards and remove it from the EU's list of non-cooperative jurisdictions.
• Confidentiality Remains: While the tax advantages have been removed, Samoa's legal framework continues to offer a high degree of confidentiality for company directors and shareholders.
• Focus on Compliance: Samoa is repositioning itself as a compliant and transparent jurisdiction, rather than a zero-tax offshore center.

Introduction: Samoa's New Era of International Business

For years, Samoa was a well-regarded jurisdiction for international business, primarily due to its favorable tax environment. However, in a significant policy shift, Samoa has moved away from its status as a zero-tax jurisdiction for international companies. As of January 2026, the country has implemented a unified tax system, with all companies now subject to a 27% corporate tax rate [1].

This change, brought about by the Miscellaneous (Removal of Tax Exemption for International Companies) Amendment Act 2026, is a strategic move by the Samoan government to enhance its reputation as a transparent and compliant international financial center [2]. The primary driver for this reform was to secure Samoa's removal from the European Union's list of non-cooperative jurisdictions for tax purposes, a goal that was successfully achieved in February 2026 [3].

While the tax landscape has changed, Samoa continues to offer a stable and confidential environment for international entrepreneurs and investors. At Incorporator.io, we believe in providing our clients with the most up-to-date and accurate information to help them navigate the evolving world of international business. This guide will provide you with a comprehensive overview of how to incorporate and operate a company in Samoa in this new regulatory era.

Legal Framework & Entity Types

The legal framework for companies in Samoa is governed by two main pieces of legislation: the Companies Act 2001 for domestic companies and the International Companies Act of 1988 for international companies. While the tax treatment for both types of companies is now the same, there are still key differences in their operational requirements and scope.

Here is a comparison of the most common entity types in Samoa:

Step-by-Step Incorporation Process

The process of incorporating a company in Samoa is relatively straightforward and can be completed remotely with the assistance of a licensed corporate service provider (CSP). Here are the typical steps involved:

1. Choose a Company Name: The first step is to select a unique name for your company. The name must be approved by the Registrar of Companies to ensure it is not the same as or similar to an existing company name.
2. Appoint Directors and Shareholders: You will need to appoint at least one director and one shareholder. For an International Company, these can be individuals or corporate bodies from any country. For a domestic company, at least one director must be a natural person.
3. Prepare Incorporation Documents: Your chosen CSP will prepare the necessary incorporation documents, including the Memorandum and Articles of Association. These documents outline the company's objectives, the rights and responsibilities of its members, and its internal governance structure.
4. Submit Application to the Registrar: The CSP will then submit the incorporation application and all required documents to the Samoan Companies Registry.
5. Receive Certificate of Incorporation: Once the Registrar has reviewed and approved the application, they will issue a Certificate of Incorporation. This certificate is legal proof of the company's existence.

Costs & Fees

The cost of incorporating and maintaining a company in Samoa will vary depending on the CSP you choose. However, you can expect to pay the following fees:

Tax Overview

As of January 2026, all companies in Samoa are subject to a 27% corporate tax rate on their taxable income [1]. This applies to both domestic and international companies, regardless of where their income is generated. The previous tax exemption for international companies has been completely removed.

In addition to corporate income tax, companies in Samoa may also be subject to the following taxes:

• Value Added Goods and Services Tax (VAGST): A 15% tax on most goods and services supplied in Samoa.
• Withholding Tax: A tax on payments made to non-residents for services performed in Samoa.

Samoa has a limited network of double taxation treaties, which is an important consideration for international tax planning.

Banking & Financial Infrastructure

Samoa has a developing financial sector with several domestic and international banks. Opening a corporate bank account for a Samoan company can be done either in Samoa or in other jurisdictions. Many CSPs can assist with opening bank accounts in financial centers like Singapore, Hong Kong, or Switzerland.

The required documentation for opening a bank account will typically include:

• Certified copies of the company's incorporation documents
• A detailed description of the company's business activities
• Know Your Customer (KYC) documents for all directors, shareholders, and ultimate beneficial owners

Compliance & Ongoing Requirements

All Samoan companies are required to comply with the provisions of the Companies Act 2001 or the International Companies Act of 1988. Key compliance requirements include:

• Maintaining a Registered Office: All companies must have a registered office in Samoa, which is typically provided by the CSP.
• Keeping Financial Records: Companies must keep accurate financial records that can be made available to the authorities upon request.
• Filing an Annual Return: Domestic companies are required to file an annual return with the Companies Registry.

Pros and Cons of Incorporating in Samoa

FAQ

Q: Is Samoa still a tax haven?

A: No. As of January 2026, Samoa is no longer a zero-tax jurisdiction. All companies are now subject to a 27% corporate tax rate.

Q: Are the names of directors and shareholders of a Samoan IC public?

A: No, the registry in Samoa is not public. The details of directors, shareholders, and beneficial owners are kept confidential by the licensed trustee company and are not disclosed on any public record.

Q: Does a Samoan IC need to file annual tax returns?

A: Yes. As all companies are now subject to corporate tax, they will be required to file annual tax returns with the Ministry of Customs and Revenue.

Q: Can a Samoan IC conduct business with residents of Samoa?

A: No, an International Company is expressly prohibited from carrying on business with persons resident in Samoa or owning real estate in Samoa (other than the lease of an office). Its activities must be conducted internationally.

Q: What is the process for dissolving a Samoan company?

A: The process for dissolving a Samoan company will depend on whether it is a domestic or international company. It is best to consult with a CSP for detailed guidance on the dissolution process.

Sources

[1] Ministry of Customs and Revenue, Samoa, "Rates," https://revenue.gov.ws/rates/

[2] Samoa Observer, "Foreign companies tax exemption removal bill passed," https://www.samoaobserver.ws/category/samoa/117956

[3] Talamua Online, "Samoa removed from the European Union Blacklist," https://talamua.com/?p=56343

[4] Ministry of Commerce, Industry & Labour, Samoa, "How to Register a Company," https://www.businessregistries.gov.ws/companies/how-to-register-a-company/

[5] Ministry of Commerce, Industry & Labour, Samoa, "Fees and Penalties," https://www.businessregistries.gov.ws/companies/fees-help-support/fees-and-penalties/