Samoa Company Registration | Set Up a Company in Samoa (International Company)
Planning a Samoa company registration or a Samoa offshore company? The offshore entity in Samoa is the International Company (IC), formed under the International Companies Act 1988. The application must be filed through a licensed local trustee company with the registry under the Samoa International Finance Authority (SIFA). Shareholders and directors can be foreign individuals or foreign companies, and only 1 director and 1 shareholder are needed, but Samoa residents cannot hold shares.
Under the SIFA fee schedule, the application fee for an international company is US$300, followed by a US$300 renewal fee due on 30 November each year. Besides English, the company name can use a word meaning “company” in another language. NSS Group (戰國策集團) offers one-stop Samoa company registration, from structure assessment, working with a licensed trustee company and document preparation to bank account opening and annual renewal, helping businesses and individuals set up a compliant Samoa company.
Samoa has a stable political environment. Its international company regime has been in force since 1988 and is regulated by the Samoa International Finance Authority (SIFA), with transparent fees and procedures.
Under section 249 of the International Companies Act, an international company is exempt from income tax, other direct and indirect taxes and stamp duty, except on income from business carried on in Samoa.
Our team supports you at every step so your company registration is completed smoothly.
A licensed trustee company files the application, documents can be signed remotely, and the filing goes in as soon as the documents are complete, so your Samoa company can be set up quickly.
offshore jurisdiction?
Samoa’s main strength is its legal framework, including the International Companies Act 1988 and later amendments. Under section 249, an international company (IC) registered there is exempt from income tax, other direct and indirect taxes and stamp duty, as long as its income does not come from business carried on in Samoa. Dividends and interest are also exempt when the company’s shares are beneficially held by non-residents. On names, section 22 allows an international company to use a word meaning “company” in any language, once the licensed trustee company explains it to the registry, which is convenient for clients who want a name in Chinese or another language.
Samoa company registration is straightforward and can be done fully remotely. Every application must be filed through a licensed Samoa trustee company. NSS Group connects you with a licensed trustee company, prepares the shareholder and director documents, and plans the annual renewal, bank account opening and home-country tax filings after setup, so your Samoa offshore company stays clear and compliant from incorporation to maintenance.
Under the International Companies Act, an international company’s application must be filed by a licensed Samoa trustee company, and its registered office must be at the trustee company’s principal office.
The name can end with Limited, Ltd, Corporation, Inc or similar words, or with a word meaning “company” in another language. The trustee company checks the name with the registry.
Provide passports and proof of address for the directors, shareholders and beneficial owners. An international company needs at least 1 director and 1 shareholder, who can be the same person, and a director can be a company. Samoa residents cannot hold shares.
The International Companies Act sets no minimum capital. Authorized capital and share classes can be written into the Memorandum and Articles as needed, and no capital verification is required.
The trustee company files the documents with the Registry of International and Foreign Companies under SIFA and pays the US$300 application fee. Once approved, the certificate of incorporation is issued. After that, the company renews on 30 November each year.
service
- Company name search and reservation
- Preparation and filing of registration documents
- Drafting of governing documents
- Collection of the registration certificate
- Bank and account options for offshore companies
- Account opening document preparation
- Appointment booking and accompaniment
- Post-opening support
- Registered address
- Company secretary appointment
- Annual filing services
- Document custody and management
- Bookkeeping
- Tax filing and planning
- Financial statement preparation
- Audit arrangement
- Trademark search and assessment
- Trademark application filing
- Trademark maintenance and renewal
- Infringement protection advice
- Company change filings
- Share transfer support
- Company deregistration
- Legal advisory support
To help you sell, we offer a Stripe application consulting service for businesses selling internationally, so your customers can pay you easily and you can win more sales.
Good customer service is key to a successful business. We include a free AI customer service system that answers customer questions in real time and raises customer satisfaction.
A professional, attractive website is your company’s storefront online. We offer full web design services so your site looks good and works well.
Online marketing is a key part of business success today. We offer professional online marketing services, including SEO, social media marketing and content marketing.
Register your company with NSS Group company formation and receive our exclusive free one-stop AI business management system––valued at NT$360,000
One AI system to run your whole company: 12 core systems, 75+ feature modules and 15 AI tools covering the full business workflow, so a new company can start operating quickly.
- Structure assessment and name check
- Introduction to a licensed Samoa trustee company
- Memorandum and Articles drafting
- KYC document preparation and incorporation filing
- Registered office and secretary or local agent for the first year
SIFA government application fee: US$300, annual renewal fee US$300 (due 30 November each year). Licensed trustee company and advisory fees are quoted by structure and scope of service. See the fee breakdown below. There are no hidden fees.
Samoa company formation cost: fee breakdown
The total cost of setting up a Samoa company is made up of government fees of the Samoa International Finance Authority (SIFA), the licensed trustee company's (registered agent's) service fee and annual maintenance. The international company fees in the SIFA fee schedule are listed below so you can check Samoa offshore company quotes line by line.
| Item | Cost | Notes |
|---|---|---|
| International company application fee | US$300 | Under the SIFA Fee Schedule, paid when the licensed trustee company files the application with the Registry of International and Foreign Companies. |
| International company annual renewal fee | US$300 / year | Under section 14 of the International Companies Act 1988, the annual renewal fee is due on 30 November each year, starting the year after incorporation. |
| Long-term registration (paid in one sum) | 5 years US$1,000 / 10 years US$1,500 / 20 years US$2,000 | Under section 14A, you can choose long-term registration and prepay several years of fees. When it ends, you can return to yearly renewal. |
| Licensed trustee company, registered office and secretary | Quoted by service | A Samoa international company's registered office must be at a licensed trustee company, and a secretary or local agent must be appointed. This is a fixed yearly maintenance item. |
| NSS Group advisory fee | Written quote after a free assessment | Based on the shareholder structure, number of directors, and whether you need bank account opening and home-country tax planning. Every item is listed in the quote, with no hidden fees. |
Government fees follow the SIFA fee schedule and may change. The latest SIFA notices prevail.
Samoa company tax and compliance
A Samoa international company enjoys local tax exemptions, but it must keep a licensed trustee company and renew on time. Shareholders should also check the controlled foreign company (CFC) rules in their home country.
| Item | Rule | Notes |
|---|---|---|
| Income tax and other taxes | Exempt if conditions are met | Under section 249 of the International Companies Act 1988, an international company is exempt from income tax, other direct and indirect taxes and stamp duty, except on income from business carried on in Samoa. |
| Dividends and interest | Exempt when held by non-residents | When an international company's shares or securities are beneficially held by other international companies or non-residents of Samoa, the related dividends and interest are exempt. |
| Annual renewal | 30 November each year | Late renewal incurs penalties. If the renewal fee or penalty is not paid, the registry can strike the company off. |
| Shareholding restriction | Samoa residents cannot hold shares | Under section 6, Samoa citizens, residents and local ordinary companies (other than trustee companies) cannot be shareholders of an international company. |
| Economic substance and beneficial owners | Per regulator notices | The licensed trustee company must hold beneficial owner information under anti-money laundering rules. Whether economic substance requirements apply follows the latest SIFA rules. |
| Home-country CFC rules | Depends on the shareholders' home country | Samoa is a low-tax jurisdiction, so a Samoa company controlled directly or indirectly by companies or individuals in another country may have its profits included in their home-country taxable income under CFC rules. |
Tax and filing rules follow Samoa legislation and Ministry of Finance notices. For your own case, ask an accountant to review your actual structure.
Samoa company or BVI company: which should you choose?
Samoa and the BVI are both widely used offshore jurisdictions. The table below compares their government fees and main rules.
| Item | Samoa international company (IC) | BVI business company (BC) |
|---|---|---|
| Regulator | Samoa International Finance Authority (SIFA) | BVI Financial Services Commission (FSC) |
| Setup fee | US$300 | US$450 (up to 50,000 authorized shares) |
| Annual fee | US$300, due 30 November each year | US$450, due 31 May or 30 November each year |
| How to apply | Must go through a licensed trustee company | Must go through a licensed registered agent |
| Minimum directors / shareholders | 1 director and 1 shareholder, director can be a company | 1 director and 1 shareholder, director can be an individual or a company |
| Name | Can use a word meaning "company" in another language | Must end with Limited, Corporation, Inc or similar words |
Based on the company laws and official fee schedules of both jurisdictions. Choose based on bank account opening, counterparties and your tax planning.
What foreign founders should know about a Samoa offshore company
- Foreigners can own 100%: a Samoa international company needs at least 1 director and 1 shareholder, a director can be a company, and shareholders and directors do not need to live in Samoa. Samoa residents, however, cannot hold shares.
- A licensed trustee company is required: the application, registered office and annual renewal are all handled by a licensed Samoa trustee company, and a secretary or local agent must be appointed.
- Bank account opening is strict: to open an account for an offshore company, prepare a business description, contracts or invoices, and source of funds and beneficial ownership documents. Some banks require an interview with the directors.
- Home-country CFC rules: if companies or individuals in your home country directly or indirectly control a company in a low-tax jurisdiction, check whether CFC rules there require the company's profits to be included in their taxable income.
- Outbound investment and fund flows: if a company invests onward through a Samoa company, check any outbound investment reporting required in its home country. Keep contracts and records for money sent and received, for bank and tax reviews.
- Renew on time: complete the renewal by 30 November each year to avoid penalties. You can also consider long-term registration paid in one sum.
Further reading
Sources: SIFA Fee Schedule; Samoa International Companies Act 1988, official version (as at 31 December 2022, sections 6, 14, 14A, 22, 81, 90 and 249); BVI Business Companies Act. The latest official notices prevail. This page is general information and is not legal or tax advice.
How long does it take to set up a company in Samoa?
What documents do I need to register a company in Samoa?
To set up a Samoa company, you usually need to prepare the following first:
- 1. Identity documents for shareholders, directors and ultimate beneficial owners
- 2. Proof of address from the last three months and contact details
- 3. The Samoa company name, entity type and registered address arrangement
- 4. A description of the business model, main trading regions and source of funds
- 5. Shareholding percentages, director appointments, KYC and required authorization documents
Do I need to be in Samoa in person to set up a company?
Most steps to set up a Samoa company can be completed remotely, with documents prepared and signed under authorization and a local agent’s support, so you do not always need to be there in person. However, bank account opening, identity verification, special licenses or certain government procedures may require directors, shareholders or authorized persons to attend in person, join a video call or provide extra documents. We confirm the requirements in advance and help arrange them.
What tax and filing obligations does a Samoa company have?
- 1. A qualifying Samoa international company can be exempt from local income tax, but shareholders should check controlled foreign company (CFC) rules in their home country
- 2. Annual filings, company registration upkeep, registered agent or secretarial services
- 3. Accounting records, audit, and economic substance or beneficial ownership maintenance
For a Samoa company, the main ongoing items are the US$300 renewal fee due on 30 November each year, renewing the licensed trustee company and registered office, keeping director and shareholder information up to date, and any required compliance documents. We can help plan bookkeeping, filings and an annual maintenance schedule for your business model.
What businesses and structures suit a Samoa company?
Who can help me register a company in Samoa?
NSS Group (go.ai.com.tw) can help. NSS Group provides one-stop support from pre-incorporation assessment to post-incorporation maintenance for your Samoa company, reducing the uncertainty of cross-border setup and compliance.
Our main services include:
- 1. Samoa entity type and structure assessment
- 2. Company name search, document preparation and registration filing
- 3. Bank account opening, KYC and cross-border payment documents
- 4. Bookkeeping, tax filing and annual compliance
- 5. Changes to shareholders, directors, address, shares and company details
- 6. Trademark registration, contract review and intellectual property planning
- 7. Website build, digital marketing and AI customer service setup
- 8. Ongoing business advisory and cross-border business support
We arrange your Samoa company setup, maintenance and ongoing support around your industry, customer locations, banking needs and tax planning, so you can focus on growing your market.