🇼🇸 Samoa
Samoa International Companies (International Company) have long been exempt from tax on foreign-sourced income, commonly used for holding. According to the 2026 amendment, the comprehensive tax exemption for international companies will be abolished starting January 1, 2028, transitioning to a territorial tax system (standard tax rate for domestic income, maintaining a 0% effective tax rate for foreign-sourced income). Samoa has been removed from the EU's non-cooperative list as of 2026. Regulatory changes are ongoing; please refer to the latest announcements from the Samoan authorities.
Samoa Key conditions at a glance
| Common Company Types | International Company (International Company) |
|---|---|
| Corporate income tax | 0% effective on foreign-sourced income; transitioning to a territorial basis (standard tax rate on domestic income) starting in 2028. |
| Estimated establishment costs | Approximately US$500–US$1,500 |
| Annual maintenance | Annual fee, registered agent, registered address. |
| Substance/Reporting Requirements | UBO, CRS; pure holding companies generally have no independent substance requirements; territorial reporting will be implemented |
| Suitable for purpose | Holding and Asset Management |
| Bank account opening | Offshore account opening is tightening, requiring comprehensive KYC. |
| Recent Changes | In 2026, legislative changes will eliminate the full tax exemption for international companies starting in 2028, transitioning to a territorial system; removal from the EU list will occur in 2026. |
Samoa Key considerations
- The tax exemption system will transition to a territorial basis starting in 2028, and existing structures should be assessed for transitional impacts in advance.
- Although there are no independent economic substance requirements for pure holding companies, compliance with UBO and information exchange requirements is still necessary.
- Home country CFC/substance taxation rules may still apply; should not be considered as overall tax exemption.
Samoa Application process
- Establish an international company through a licensed registered agent.
- Register UBO and appoint a director.
- Open a bank account and prepare KYC documents.
- Pay attention to territorial transition regulations and pay annual fees to maintain it.
Samoa Frequently Asked Questions
Can Samoa International Companies still enjoy tax exemption?
Currently, the effective tax rate on foreign-source income remains at 0%, but according to the 2026 amendment, the full tax exemption for international companies will be abolished starting in 2028, transitioning to a territorial system; it is advisable to confirm transitional arrangements before establishment.
Is Samoa still on the EU blacklist?
Samoa was removed from the EU's non-cooperative tax jurisdiction list as of February 2026, but the list and regulations may change again; please refer to official announcements.
How can I verify whether the company incorporation, tax, and compliance regulations for this jurisdiction are up to date?
Tax systems, annual fees, economic substance, and UBO (Ultimate Beneficial Owner) rules in each jurisdiction are frequently amended. Recommendations: ① Check official company registry or tax authority announcements of the jurisdiction (official source links are provided at the bottom of this page); ② Verify the data date indicated on this page; ③ Understand post-incorporation annual filing, accounting, audit, and economic substance obligations—do not focus solely on incorporation fees; ④ Stay alert to agent claims that exaggerate tax savings or suggest no filing or compliance obligations after incorporation, and consult qualified tax/legal professionals for major decisions. This site provides a neutral compilation of public information; always refer to the latest official announcements.
SamoaWhere to search for the official company registration of , and is it public?
| Official registry | Samoa International Finance Authority (SIFA) |
|---|---|
| Can the public search the register? | 🔒 No public online search (must go through agent or written application) |
| Notes | International company records are not publicly searchable; known for confidentiality. |
| Official search | Go to official registry search ↗ |
The above is a compilation of public information from official company registration authorities; public search rules and beneficial ownership disclosures are subject to change, so please refer to the latest official regulations. See the comparison table of registration transparency across jurisdictions →
Official sources：Samoa International Finance Authority (SIFA) · Data date：2026-06。This page serves as a neutral compilation of publicly available information for reference only, notTax / LegalRecommendations are based on the latest official announcements.