Samoa company formation for non-residents

Who a Samoa company suits

Samoa international companies are used mostly by founders and groups working in Asia. Typical uses are holding shares in an operating company, invoicing for a trading business, and owning intellectual property or investments.

The draw has been a simple company with one director, private registers and names in Chinese characters. That last point matters for businesses whose banks, customers and suppliers work in Chinese.

Samoa is changing, though. With the tax exemption ending and the EU listing only recently lifted, it suits owners who have a clear business reason to be there. If your only reason was the exemption, we will suggest alternatives.

We are open with clients about this: for many new structures in 2026, Hong Kong, Singapore or another offshore company is now the simpler choice. Samoa still makes sense when the Chinese name, an existing group structure or your counterparties favour it.

What a Samoa international company is

An international company is formed under the International Companies Act 1988 and regulated by the Samoa International Finance Authority (SIFA). It is meant for business outside Samoa.

Every international company must be registered through a trustee company licensed by SIFA. Its registered office is at that trustee company, which also keeps the company's registers and beneficial ownership information.

One director and one shareholder are enough, and they can be the same person. Directors can be individuals or companies of any nationality. There is no minimum capital, and names can be reserved for up to 3 months.

• Memorandum and articles of association.
• Notice of registered office at the trustee company.
• Register of directors, register of members and beneficial ownership record.
• Share certificates in registered form.

How the setup works

Formation is fully remote. You choose an English name, and a Chinese name if you want one, and complete KYC in our client portal. We then file through a licensed Samoa trustee company.

SIFA can register a company within 24 hours once it has a complete file. In practice, allow 3–5 business days after KYC approval for checks, signatures and document delivery.

From you we need a passport and proof of address for each director, shareholder and beneficial owner, a short description of the business and a source-of-funds statement. If you want a Chinese name, send it with the English name so both can be checked together.

• Day 0: order placed and names checked.
• Day 1–2: KYC approved.
• Day 3–5: company registered with SIFA.
• Then: certificate, constitution, registers and share certificates in your portal.

Tax: the 2026 change to the exemption

Under the International Companies Act, international companies have been exempt from Samoan tax on business outside Samoa. That exemption is ending.

In January 2026 Samoa enacted the Miscellaneous (Removal of Tax Exemption for International Companies) Amendment Act 2026, which SIFA confirms. It removes the exemption so that international companies are taxed like other companies. Secondary reports put the start date at 1 January 2028. We have not yet seen that date, or any transition for existing companies, in an official text (confirm with your specialist).

Your own tax position also depends on where you live and where the company is managed. Many countries tax foreign companies controlled by their residents, so we ask about your residency before you pay.

If you form a Samoa company now, plan for the change from the start. Keep full accounting records, record where the board meets and decides, and budget for tax compliance from the date the new rules apply. Then the switch needs paperwork changes only.

Existing Samoa companies should review their position before the new rules start. Options include keeping the company and filing in Samoa, moving the company to another jurisdiction where the law allows, or closing it. We walk through these with you.

Privacy, records and annual duties

Directors and shareholders are not on a public register. Since the 2017 amendments, each company must hold beneficial ownership information, which the trustee company keeps and gives to the authorities when the law requires. Samoa also exchanges tax information with other countries under international standards.

No annual accounts or audit are filed with the registry. The company must still keep accounting records that explain its transactions. Each year the company pays its renewal to SIFA through the trustee company to stay in good standing, and your renewal price covers it.

A beneficial owner is the individual who ultimately owns or controls the company, directly or through other entities. We collect this information during KYC and keep the trustee company's records in step with any later changes.

EU list status and banking

Samoa was on the EU list of non-cooperative jurisdictions for tax purposes from 2017. The Council of the EU removed it on 17 February 2026, after the tax exemption reform was enacted. Samoa is not on the FATF list of jurisdictions under increased monitoring.

Some banks keep applying extra checks for a while after a delisting, so expect questions on ownership, activity and source of funds. We introduce you to suitable banks or payment institutions and prepare the application; the institution decides.

What you pay with OCC

Your year-1 package starts at a fixed quote all-in, with the SIFA registration fee and trustee company fees included. From year 2 the renewal starts at a fixed quote. Both figures are shown before you pay.

Extra certificates, apostilles and bank introductions are optional and quoted separately. If we cannot incorporate your company, we refund the service fee (minus courier costs).

The renewal covers the annual SIFA fee, the trustee company, the registered office and our compliance calendar. Tax filing work under the new regime will be quoted once the rules and their start date are confirmed.