Company formation in Samoa presents a range of attractive benefits for entrepreneurs and investors looking to establish an international business presence. Known for its favorable tax regime, Samoa offers zero corporate income tax for International Companies and no capital gains tax, making it an appealing jurisdiction for global operations. The formation process is efficient and straightforward. Samoa International Companies are among the most secure structures in the world in terms of asset protection because this jurisdiction has strong legislation prohibiting foreign government court orders.Additionally, the country’s stable political and economic environment further enhances its appeal as a business destination. With these advantages, Samoa stands out as a competitive choice for those seeking to optimize their international business strategies.
Manimama ensures a seamless company registration process in Samoa. Trust us to provide expert guidance and support, so your business can thrive from day one in Samoa. Start your journey with confidence, knowing you have the best team by your side.
Legal Opinion about Samoa as a Jurisdiction for Company Formation

Ganna Voievodina
Manimama
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CEO
"As a legal professional, I can assert that Samoa stands out as an exceptionally favorable jurisdiction for company formation. The jurisdiction boasts a highly advantageous tax regime, which significantly benefits international business operations. For expert assistance in company formation in Samoa, I highly recommend contacting Manimama. Our experienced team can provide comprehensive guidance and support throughout the entire process".
Our Packages
Our comprehensive packages simplify the process of setting up the perfect legal entity for your business whether you are a small start-up, a non-profit company, or an international company. Let us guide you through every step, ensuring your business begins on a solid foundation.
Company Formation
- Company formation
- Registered address for the 1st year
- Annual accounting requirement bookkeeping
Annual Services
- Company renewal and registered address
- Annual Government Tax
- Mandatory Financial Beneficiary Report
Other Services
- Set of corporate documents (certified/apostille)
- Nominal service for 1 year
- Offshore banking
Key Numbers about Incorporations
1 weekaverage term of company formation |
аt least 1shareholder in the company |
аt least 1director in the company |
0/27%corporate income tax (CIT) rate |
0-27%personal income tax (PIT) rate |
15%value-added tax (VAT) rate |
Set up Your Company in Samoa in Several Steps
- Step 1. Initial Setup
- Initiating a preliminary project assessment
- Preparation and filing of the package of documents
- Step 2. Company registration
- Verification and reservation of the company name
- Submitting required documents into the Samoa Registrar
- Obtaining the Certificate of incorporation, Memorandum and Articles of Association
- Opening a bank account
- Registration for taxes
Requirements for Company Formation in Samoa
Before deciding to set up a new company in Samoa, read the information below to understand the characteristics of an International Company (IC):
Shareholders: at least one shareholder (can be of any nationality; individuals or legal entities).
Director: at least one director (can be of any nationality; individuals or legal entities).
Company Secretary: at least 1 company secretary.
Minimum Share Capital: no minimum requirement for the share capital.
Liability: the liability of its shareholders is limited to the amount of capital they have invested in the company through their shares.
Accounting: no filing of accounts or reporting requirements, however, an IC is required to keep financial records.
Taxes in Samoa
Corporate income tax (CIT)
A resident company is charged at the rate of 27% in its global taxable income while non-resident is charged at the rate of 27% on its taxable income derived from the Samoa source.
Personal income tax (PIT)
PIT rates:
- SAT 0 - SAT 15,000 (~ € 5,000) - 0%;
- SAT 15,001 (~ € 5,000) - SAT 25,000 (~ € 8,200) - 20%;
- over SAT 25,001 (~ € 8,200) - 27%.
For non-residents, there is no PIT.
Value Added Goods and Services Tax (VAGST)
All goods and services are charged 15% VAGST in Samoa.
Double taxation avoidance agreements in Samoa: New Zealand.
Start Your Company Formation Process with Manimama
There are numerous reasons why Manimama is the leading company formation agent in Samoa:
Expertise in Regulations of Samoa
- 1. Manimama has an in-depth understanding of the legal and regulatory framework of Samoa.
- 2. Our team ensures all legal requirements are meticulously met for a seamless company formation process.
Local and International Experience
- 1. With extensive experience in both local and international markets, Manimama can cater to a diverse range of business needs.
- 2. Our expertise spans various industries, providing customized solutions for each client.
Efficient and Timely Service
- 1. We pride ourselves on our swift turnaround times, ensuring your company is registered promptly.
- 2. Our efficient processes minimize delays and get your business up and running quickly.
Client-Centric Approach
- 1. Manimama prioritizes customer satisfaction by offering personalized support and guidance.
- 2. Our dedicated team is always available to address any concerns and provide expert advice.
Robust Network of Local Partners
- 1. We have established strong relationships with local authorities, banks, and service providers.
- 2. This network ensures that your business receives the best possible support and resources.
Ongoing Compliance Support
- 1. We provide continuous support to ensure your business remains compliant with laws of Samoa.
- 2. Our team keeps you updated on any regulatory changes that may impact your company.
Frequently asked questions
- What are the benefits of company formation in Samoa?
- What is the corporate tax rate in Samoa?
- Are there residency requirements for directors or shareholders in Samoa?
- How long does it take to register a company in Samoa?
- What is the minimum share capital requirement in Samoa?

Semen Kaploushenko
"Manimama OU's team delivered exceptional legal guidance for our business setup, ensuring a smooth and efficient process. Their professionalism and expertise were evident in every step."


Vadym Grusha
"When you become a client of Manimamа, you can count on not only that they will provide you with legal services, you can find a partner who will never abandon you if you have problems with a regulator or counterparty."


Yuriy Soshenko
"The legal support from Manimama OU was outstanding. They provided clear, actionable advice that greatly benefited our international business expansion."

Manimama as the Best Solution for Your Company Formation in Samoa
Choosing the right partner for company registration is crucial for a smooth and successful business launch. At Manimama, our legal experts specialize in navigating complex legal landscapes, providing holistic solutions tailored to your needs.
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Comprehensive Legal Expertise
Since our inception, Manimama has been at the forefront of tackling intricate legal challenges with innovative and thorough solutions. Our team of dedicated lawyers evolves alongside our firm, reflecting our people-centric philosophy and commitment to excellence.
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Results-Driven Approach
Manimama is a results-oriented law firm that offers an extensive array of legal services to both individuals and corporate entities. We pride ourselves on maintaining the highest standards of integrity and a "client-first" approach, leveraging our extensive skills and knowledge to achieve the best outcomes for our clients.
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Global Presence and Local Expertise
Our journey began with the establishment of Manimama OU's first European office in Estonia, a country renowned for its progressive regulation of virtual currencies, international investments, fintech, and gambling sectors. Estonia’s favorable tax system and digital-friendly investment climate provided a robust foundation for our expansion.
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Community Commitment
At Manimama, we believe in giving back to society and making a positive impact. Our commitment to social responsibility is integral to our operations, ensuring that we contribute to making the world a better place while helping our clients achieve their business goals.
By choosing our company formation service in Samoa, you are partnering with a law firm that values integrity, expertise, and client satisfaction. Let us help you set up your company in Samoa and pave the way for your business success.

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