Off the EU tax blacklist since February 2026

Company Registration in Samoa

We incorporate your Samoa International Company, an offshore company for international business. We work remotely through a licensed trustee company and choose the payment solution before incorporation, based on what your business does.

Timeline
from 6 days
1-2 working days at the registry
Cost
from US$950
SIFA fee included
Format
Remote
no trip to Samoa

We reply within 30 minutes

  • 6+ yearsin business
  • 1,250+clients
  • 65+partner banks

Packages

Cost of company registration in Samoa

From incorporating your International Company to activating the payment account. The scope and price are fixed in the contract before we start.

  • SIFA fee included
  • No extra charges along the way
  • Fully remote, no trip to Samoa

Start

International Company incorporation

US$950

Agent for incorporation onlyFirst-year agent and address are arranged separately

IC incorporation

  • Name check and reservation with SIFA
  • Memorandum and Articles of Association
  • SIFA fee of US$300
  • Certificate of Incorporation
  • Trustee company services for incorporation
Choose this package
Recommended

Corporate

Agent and address for 1 year

US$1,500

Best ifyou plan to open the account yourself

  • Trustee company (registered agent) for 1 year
  • Registered office in Apia for 1 year
  • Mail handling and forwarding
  • Reminders of annual obligationsSIFA licence fee, agent and address renewal
Choose this package

Full service

Company plus account opening support

US$2,450

Best ifyou prefer us to handle the account

  • Account support through to activation
  • Payment solution matched to your business and payment countries
  • Review pack: business description and contracts
  • Application filing and compliance queries
  • Help with account activation
  • Free resubmission if declined
Choose this package

Please note: we cannot guarantee account approval. We choose the payment solution for your business and payment countries and handle the application through to activation, but the final decision rests with the bank or payment institution after it reviews the company and its owners.

From the second year, the company pays the SIFA annual licence fee (US$300) and renews its trustee company and registered office. We quote the ongoing cost for your company before you pay for registration.

Compare packages in detail What is included in each package
What is included
StartStart
CorporateCorp.
Full serviceFull service
Incorporation
Name check and constitutional documents
SIFA fee of US$300 and Certificate of Incorporation
Trustee company services for incorporation
First-year services
Trustee company (registered agent)
Registered office in Apia
Mail handling and forwarding
Reminders of annual obligations
Payment account
Payment solution selection
Review pack preparation
Application filing and compliance queries
Help with account activation
Free resubmission if declined
Price
US$ 950
US$ 1,500
US$ 2,450

Corporate account

Opening a bank account for your Samoa company

Samoa spent eight years on the EU blacklist, and some banks have not yet revisited how they treat Samoan companies. So we first check who will open an account for your profile, and only then submit the documents.

Payment institution (EMI)Fastest

A multi-currency account for invoice payments and settlements with suppliers and buyers

We choose the provider based on your business and payment countries

from 3 daysworking days, online

Bank

A main account for larger volumes and counterparties who prefer a bank

We choose the bank by your profile: clients, suppliers and volumes

from 10 daysworking days, set by the bank
  • 01

    Support through to activation

    With Full service, we handle the application from preparing documents to your first login, not just an introduction.

  • 02

    Documents ready in advance

    An apostilled corporate set, a SIFA certificate of good standing, a business description and counterparty contracts.

  • 03

    A decline is not the end

    If the first provider declines, we apply to another at no extra cost, as in one of the cases below.

We will shortlist 2-3 payment solutions that currently accept Samoan companies and your type of business.

Find a solution for my profile

How it works

Requirements and steps to register a company in Samoa

Everything is done remotely, with no need to travel to Samoa. We need a passport, proof of address and, if requested, a reference letter. KYC checks are carried out by the licensed trustee company.

  1. Day 0

    Planning

    We agree the structure: one director and one shareholder are enough. They can be the same person or a company, of any nationality. We check the name, discuss the payment solution early and fix the scope and price in the contract.

  2. Before filing

    Documents and KYC

    A passport and proof of address dated within the last 3 months for each director and shareholder, plus a short description of the business and source of funds. If the trustee asks, a bank or professional reference letter. We prepare the Memorandum and Articles.

    The name can be in any language and must end in Ltd, Limited, Inc, Corp, GmbH or S.A. A reservation lasts up to 3 months, so have 3 options ready

  3. 1-2 working days

    Incorporation

    The trustee company files with the Registrar of International and Foreign Companies at SIFA. A registered office and resident agent in Samoa are required by law, and the trustee provides both. You receive the Certificate of Incorporation.

  4. Account from 3 working days

    Documents and account

    Electronic copies arrive straight away, and apostilled originals follow by courier. Then we apply for the account: from 3 working days with a payment institution, from 10 with a bank. With Full service we handle it through to activation.

What you receive

Your company documents after incorporation

  • Certificate of IncorporationIssued by SIFA
  • Memorandum and Articles of AssociationThe company constitution
  • Share register and share certificateRecord of the company shareholders
  • Corporate resolutionsDirector appointment, share issue and the corporate kit
Start registration

Tax and compliance

Tax and annual compliance for Samoa companies

How an International Company is taxed before and after 2028, and what it takes each year to keep the company in good standing.

Updated October 2026

Which income is taxed

From 2028, what matters is where income is earned, not where the company is registered or banks

Until 31 December 20270%, exempt by IC status
From 1 January 2028Tax depends on the source of income
Taxable from 2028
  • Business carried on in Samoa: an office, staff or management
  • Income sourced in Samoa
May not be taxed
  • Clients, suppliers and contracts outside Samoa
  • Services delivered from another country
  • Dividends and income from foreign assets

The detailed rules are still being finalisedThe law was passed in January 2026, but the source-based income tax amendments and any substance conditions are still being prepared. The foreign income exemption is not automatic, and tax in your country of residence is separate.

Review my structure

Company calendar

Every year and the 2028 transition

  1. At incorporation

    SIFA licence

    The first-year government fee is included in every package. You can prepay the licence for 5, 10 or 20 years and skip the annual payment.

    1 year US$3005-20 years from US$1,000
  2. During the year

    Records and financial statement

    The company keeps accounting records. If they are held outside the trustee’s office, a financial position statement goes to the trustee once a year. Nothing is filed with SIFA.

  3. 1 January 2028

    Moving to the new rules

    The status exemption ends for every IC, including those formed earlier. Before then, we review where your income arises and whether your structure needs any changes.

  4. Every year by 30 November

    Licence, agent and office renewal

    First due in the year after incorporation. The trustee company pays the SIFA fee and renews the agent and office at the same time. Unpaid companies are struck off.

    SIFA fee US$300Late payment: penalty

At any time

  • Change of director, shareholder or beneficial ownerTell the trustee company so it can update the records
  • Change of agent or officeOnly through another licensed trustee company
  • Accounting recordsKeep for at least 7 years

From year two, we can handle this for you: SIFA licence, agent and office renewal, deadline reminders and preparation for 2028. Second-year costs are quoted individually before you pay for incorporation.

Estimate ongoing costs
Use cases

Use cases from our Samoa clients

Three projects from our practice: what the client came with, what we did and how it turned out.

Samoa Company registration

A Samoa IC for software development and international contracts

The task

The client builds custom software for customers in the US and Australia. His previous company was expensive to maintain. He needed a simple structure for contracts and payments, with no office or staff in Samoa.

What we did

We checked the name, prepared the documents and registered an IC with the client as sole shareholder and director. For the payment institution we put together a service description and client contracts, and helped open a payment account. We also flagged the tax change coming in 2028.

Result

6 daysto register the company
1 accounta payment account for international settlements

A Samoa IC is exempt from tax by status until the end of 2027. If the company keeps operating after that, different rules will apply, so we discuss this before incorporation rather than after the fact.

Why we raise 2028 upfront, Finextwin comment
Samoa, Asia and Europe Company registration

A Samoa company for electronics trading and international payments

The task

The client buys electronic components in China and sells them to wholesale buyers in Europe. He needed a separate company for new contracts. The real issue was receiving payments: he had already been declined when applying for a payment account on his own.

What we did

We registered an IC, prepared the corporate documents and a description of the trade, and collected contracts and supplier and buyer details for the payment institution. The first application was declined, so we reviewed the options and another provider approved the account. We then helped with the new payment details and paperwork to move contracts across.

Result

1 companyan IC for international trade
3 weeksto receive payment details

One declined application does not settle the account question. Providers have different requirements, so after a decline we find one that fits the client profile and apply again.

What happens after a decline, Finextwin comment
Samoa, Asia and Oceania Company registration

A Samoa International Company holding stakes in two foreign companies

The task

The client held stakes in two operating companies and wanted them under one entity. No business in Samoa. He needed a simple holding company he could run himself, without local directors or travel.

What we did

We prepared the ownership structure and registered an IC with the client as director. While reviewing documents, we found that one of the companies had recently changed shareholders, so we requested an updated extract. We then prepared corporate resolutions for the share transfer and the document package. Everything was done remotely.

Result

1 companyan IC registered to a non-resident
2 assetsheld in the ownership structure

The extract for one of the companies did not yet show the change of shareholders. For a holding structure we check the documents for each asset before drafting share transfer resolutions, so the package does not have to be redone.

Where the delay came from, Finextwin comment

Facing something similar? We will go through it in a free consultation.

Discuss my case

Alternatives

When another country is a better fit

Samoa works well for a simple company for international contracts or holding assets, but not for every task. If you recognise your situation below, consider another jurisdiction.

Samoa limitations

  • An IC cannot do business with Samoan residents or own property in Samoa
  • Some banks still remember eight years on the EU tax blacklist, even though Samoa was removed in February 2026
  • The tax rules for ICs after 2028 are still being finalised

Not sure which country fits? We will compare 2-3 options for your goals and budget.

Find a country
FAQ

Samoa company registration FAQ

The questions clients ask us most often at the first consultation.

Can I register a company in Samoa remotely?

Yes. You do not need to travel to Samoa to register or run the company. A licensed trustee company files with the registry, and all we need from you is a passport, proof of address dated within the last 3 months, and a short description of the business and source of funds. Sometimes the trustee asks for a bank or professional reference letter.

Accounts are opened remotely too: payment institutions take applications online, and we check whether a bank needs a video call or a visit while choosing the provider.

How much does it cost to register a company in Samoa?

There are three packages: Start at US$950, Corporate at US$1,500 and Full service at US$2,450. The US$300 SIFA government fee is included in all of them. A Samoa company needs a registered agent and office at all times, but Start covers them only for the incorporation period, so most clients choose Corporate for the first year.

Full service adds account support through to activation and a free resubmission. See the package comparison for details.

How long does registration take, and when can I receive payments?

The whole project takes from 6 days, with registration itself taking 1-2 working days after KYC. After that it depends on the account: from 3 working days with a payment institution and from 10 with a bank.

If the first provider declines, it takes longer. In one of our cases, payment details came through 3 weeks after a decline.

What kind of account can a Samoa company actually open?

Most often a multi-currency account with a payment institution (EMI): it opens faster and works well for invoices and payments to counterparties. A bank takes longer and makes sense for larger volumes. Samoa spent eight years on the EU blacklist and was removed only in February 2026, so some providers still do not work with Samoan companies.

So we first check who will accept your profile and only then submit the documents. We choose the provider based on your business and payment countries. More in the account section.

Does a Samoa company pay tax?

Until the end of 2027, an IC is exempt from tax by status. From 1 January 2028, the exemption ends for every IC, including existing ones, and tax will depend on the source of income: income from business in Samoa is taxed, while foreign income may not be. A standard IC has no economic substance requirements today, and Samoa is still preparing the rules for after 2028.

If the company will operate beyond that date, it is worth reviewing your structure in advance. More in the tax section.

Will I owe tax in my home country?

Probably, but that depends on your tax residence, not on Samoa. Many countries have controlled foreign company (CFC) rules: you may need to declare your stake, and the company’s profits can be taxed in your hands even if no dividends are paid.

We recommend discussing the structure with a tax adviser in your country before incorporation.

Who can see that I own the company?

Samoa does not publish registers of directors, shareholders or beneficial owners. The trustee company holds the data and discloses it only on a lawful request from a regulator or tax authority. Third parties cannot look up the owner in a registry.

Samoa does take part in CRS automatic exchange, so details of the company’s accounts may be reported to the owner’s country of tax residence. The structure does not hide you from tax authorities.

Which company documents will a bank ask for?

Usually an apostilled corporate set: the Certificate of Incorporation, Memorandum and Articles of Association, share register and director appointment resolutions. You will also need a recent Certificate of Good Standing from SIFA, a business description and contracts with counterparties.

A Certificate of Good Standing is issued only when fees are paid up, and banks ask for it again at annual reviews. We prepare the list for the specific provider before applying.

How much does it cost to maintain the company from year two?

Each year you pay the SIFA licence fee (US$300) and renew the registered agent and office. You can prepay the licence for 5, 10 or 20 years at US$1,000, 1,500 or 2,000. Nothing is filed with SIFA, and the audit can be waived in the articles. A company redomiciled to Samoa pays US$100 a year instead.

We quote second-year costs individually before you pay for incorporation, so you can see two years of costs upfront. The compliance calendar is in the section above.

What happens if the SIFA fee is not paid by 30 November?

The fee is due every year by 30 November, starting from the year after incorporation. A late penalty applies, and if the fee remains unpaid, the company is struck off the register. Until the debt is cleared, SIFA will not issue a Certificate of Good Standing, and a bank may restrict the account at its next review.

For clients on our ongoing service, we send reminders in advance, and the trustee company pays the fee together with the agent and office renewal.

Answers reviewed in October 2026. This is general information, not tax or legal advice for your specific situation.

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  • The first consultation is free
  • Price fixed in the contract
  • Renewal cost quoted before you pay
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