Company Formation in Samoa

Company formation & entity choice for Samoa (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.

Samoa · tax year 2025 · changed 25 Jun 2026

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Key figures: Samoa, 2025

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Common entity types

Local company limited by shares, sole trader, partnership, branch of a foreign company, and (offshore) International CompanyCompanies Act 2001 (https://www.ag.gov.ws/wp-content/uploads/2024/02/Companies-Act-2001.pdf)

Incorporating statute (domestic)

Companies Act 2001Companies Act 2001 (https://www.ag.gov.ws/wp-content/uploads/2024/02/Companies-Act-2001.pdf)

Registry

Companies Office / Ministry of Commerce, Industry and Labour (MCIL) ((confirm registering body))Companies Act 2001

Minimum share capital

No statutory minimum share capital for a local company ((approx — some incorporation agents quote a nominal WST 2,000; confirm))Companies Act 2001

Minimum directors

At least 1 director; directors need not be Samoa-resident ((approx — confirm))Companies Act 2001

Minimum shareholders

At least 1 shareholder ((approx — confirm))Companies Act 2001

Incorporation steps

Reserve a unique company name, submit constitution/application with director and shareholder details to the Companies Office, then obtain a business licence and register for tax/VAGST as neededCompanies Act 2001

Typical incorporation timeline

Around 1–2 weeks for a domestic company ((approx — confirm))Companies Act 2001

The full skill

Entity types and incorporation

Domestic businesses incorporate under the Companies Act 2001, which is modelled on New Zealand's Companies Act 1993. A separate offshore International Company regime exists under the International Companies Act 1987. The figures below cover domestic local companies.

Common entity types — Local company limited by shares, sole trader, partnership, branch of a foreign company, and (offshore) International Company (Companies Act 2001 (https://www.ag.gov.ws/wp-content/uploads/2024/02/Companies-Act-2001.pdf))
Incorporating statute (domestic) — Companies Act 2001 (Companies Act 2001 (https://www.ag.gov.ws/wp-content/uploads/2024/02/Companies-Act-2001.pdf))
Registry — Companies Office / Ministry of Commerce, Industry and Labour (MCIL) ((confirm registering body)) (Companies Act 2001)
Minimum share capital — No statutory minimum share capital for a local company ((approx — some incorporation agents quote a nominal WST 2,000; confirm)) (Companies Act 2001)
Minimum directors — At least 1 director; directors need not be Samoa-resident ((approx — confirm)) (Companies Act 2001)
Minimum shareholders — At least 1 shareholder ((approx — confirm)) (Companies Act 2001)
Incorporation steps — Reserve a unique company name, submit constitution/application with director and shareholder details to the Companies Office, then obtain a business licence and register for tax/VAGST as needed (Companies Act 2001)
Typical incorporation timeline — Around 1–2 weeks for a domestic company ((approx — confirm)) (Companies Act 2001)
Business licence — A business licence from the Ministry of Customs and Revenue is generally required to trade, renewed annually ((approx — confirm)) (Business Licences Act 1998)
Core annual compliance — Annual return to the Companies Office, annual income tax return (within 3 months of balance date), VAGST and PAYE returns where registered, and business-licence renewal (Companies Act 2001 / Tax Administration Act 2012)
Offshore International Company tax rate on offshore profits — 0% (International Companies under the International Companies Act 1987 are exempt from Samoa income tax on offshore profits but cannot generally carry on domestic business ((offshore regime; confirm restrictions))) (International Companies Act 1987 (https://ovza.com/samoas-tax-regime-for-offshore-companies/))

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Entity types and incorporation

Common entity types — Local company limited by shares, sole trader, partnership, branch of a foreign company, and (offshore) International Company (Companies Act 2001 (https://www.ag.gov.ws/wp-content/uploads/2024/02/Companies-Act-2001.pdf))

Incorporating statute (domestic) — Companies Act 2001 (Companies Act 2001 (https://www.ag.gov.ws/wp-content/uploads/2024/02/Companies-Act-2001.pdf))

Registry — Companies Office / Ministry of Commerce, Industry and Labour (MCIL) ((confirm registering body)) (Companies Act 2001)

Minimum share capital — No statutory minimum share capital for a local company ((approx — some incorporation agents quote a nominal WST 2,000; confirm)) (Companies Act 2001)

Minimum directors — At least 1 director; directors need not be Samoa-resident ((approx — confirm)) (Companies Act 2001)

Minimum shareholders — At least 1 shareholder ((approx — confirm)) (Companies Act 2001)

Incorporation steps — Reserve a unique company name, submit constitution/application with director and shareholder details to the Companies Office, then obtain a business licence and register for tax/VAGST as needed (Companies Act 2001)

Typical incorporation timeline — Around 1–2 weeks for a domestic company ((approx — confirm)) (Companies Act 2001)

Business licence — A business licence from the Ministry of Customs and Revenue is generally required to trade, renewed annually ((approx — confirm)) (Business Licences Act 1998)

Core annual compliance — Annual return to the Companies Office, annual income tax return (within 3 months of balance date), VAGST and PAYE returns where registered, and business-licence renewal (Companies Act 2001 / Tax Administration Act 2012)

Offshore International Company tax rate on offshore profits — 0% (International Companies under the International Companies Act 1987 are exempt from Samoa income tax on offshore profits but cannot generally carry on domestic business ((offshore regime; confirm restrictions))) (International Companies Act 1987 (https://ovza.com/samoas-tax-regime-for-offshore-companies/))