Frequently Asked Questions

Corporate taxation

International or foreign-owned companies are exempt from all income taxes, capital gains tax, stamp duties, dividends, earnings or interests received from companies whose owners are not residents in Samoa.

Business operation

The name of an international company in Samoa should meet below conditions at a minimum:

  • Not similar or identical to names of existing companies or reserved name list of the Registrar
  • Not misleading or undesirable in the opinion of the Registrar
  • Containing at its end part of words including “corporation”, “corp”, “incorporated”, “inc”, “limited”, “ltd” or similar words in any language to connote the existence of a body corporate as distinct from any other person or entity.

A company name can be reserved for up to three months.

An international company is prohibited from investing in domestic companies, doing business or settling any property with Samoa residents or domestic companies. However, the company can hold shares in international companies or companies incorporated under International Companies Act.

An international company, other than a limited life international company, can be registered under the following forms:

  • Company limited by shares, or
  • Company limited by guarantee, or
  • Company limited by both shares and guarantee.

Company director/shareholder

The minimum number of director and shareholder is one. They can be a natural person or body corporate, be of any nationality and need not to be resident in Samoa.

A company doesn’t need to hold its annual general meeting if all members entitled to the meeting agree in writing not to do so. Moreover, a meeting can be held in any place.

An international company is not required to file its register of directors/officers with the Registrar or keep information regarding company directors and secretary.

Share capital

There is no requirement on minimum registered capital and share capital can be expressed in currency of any country except Samoa. Shares issued needn’t be paid-up.

Registered shares of par or no par value, preference shares, redeemable shares, shares with no voting rights and discounted shares.

Annual maintenance

The annual company maintenance and filing requirements are simple. An international company only needs to maintain its corporate structure, local registered agent, registered office in Samoa, and paying government annual renewal fee. There is no need to file annual return.

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