Source-cited draft: company formation & entity choice for Samoa (tax year 2025) — rates, thresholds and rules with primary-source citations. Unverified; pending local-accountant review.
Source-cited draft.Written from sources but not reviewed by a licensed practitioner, so it may be incomplete or wrong. General reference only; don't file or take a position on it without professional review.
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Every figure is drawn from this Tax Guide and cited to its source.
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
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 renewalCompanies Act 2001 / Tax Administration Act 2012
Offshore International Company tax rate on offshore profits
0%International Companies Act 1987 (https://ovza.com/samoas-tax-regime-for-offshore-companies/)
Rendered from the canonical facts model. General reference only — confirm with a qualified professional before acting.
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.
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Other Samoa computations in the OpenAccountants Tax Library.