Jurisdiction · APAC

SamoaCompany formation, tax and banking

Pacific companies, trusts and special-purpose companies with strong privacy laws.

Samoa silhouette
Overview

Samoa's international company rules are built for Asian clients: filings in Chinese are accepted and privacy is protected by law. Samoan international trusts can last a very long time and give strong protection against court judgments from other countries.

Like most Pacific registries, Samoa's problem is banking, not law. It works well as one part of a structure that banks elsewhere, and badly on its own.

Benefits

Why people choose Samoa

  • Filings in Chinese accepted, so it suits Asian clients
  • Owner details kept confidential, with legal penalties for leaking them
  • International trusts can run for very long or unlimited periods
  • Strong protection against court judgments from other countries
  • Low yearly fees compared with Caribbean registries
What people use it for

Where Samoa fits

  • IBCs
  • International trusts
  • Asset protection
In a structure

Where Samoa fits in a structure

Typical role · Long-term asset-protection trust

Samoa in a structure
You
setting up the trust
assets you place in the trust
Samoan international trust
long-lasting, strong asset protection
payouts over time
Family members
across generations

A Samoan international trust holds family assets for the long term and can be set up for very long or unlimited periods, with strong protection against court judgments from other countries. A Samoa international company can sit alongside it as a cheap Asia-facing holding company, banking in Singapore or Hong Kong. Samoa doesn't tax the international company's foreign income, but where you and your family live decides what you pay.

What it depends onSamoa has very little international banking, so it only works as one part of a structure that banks in Singapore, Hong Kong, Mauritius or the UAE.

A simplified picture to explain the idea, not a recommendation. General information, not tax or legal advice.

Banking

Opening a bank account

Samoa has very little international banking. Structures bank in Singapore, Hong Kong, Mauritius or the UAE. If your plan assumes a Samoan bank account, rethink it before setting up.

Tax

How tax works here

International companies pay no Samoan tax on foreign income, and no capital gains tax, tax kept back on payments or inheritance tax. Local companies pay 27%. Yearly government and agent fees are low compared with Caribbean registries.

Substance

Real presence, and who can see the owners

Substance rules apply to certain activities. The real owners are filed confidentially with the registered agent and the Samoa International Finance Authority, with legal penalties for leaking them. Records must be kept by the local agent.

Decision

When to choose it

Choose Samoa for an asset-protection trust that can last a very long time, or as a cheap Asia-facing holding company in a structure that banks in Singapore or Hong Kong.

How we advise

You get a written comparison, not a sales pitch.

Every Samoa recommendation comes as a written comparison with the alternatives — whether the setup will stand up to scrutiny, how easy banking will be, which tax treaties apply, who can see the owners, what it costs to run each year and the risk to your reputation — so you can see the trade-offs before you commit.

Next step

Considering Samoa? Get a written comparison first.

Answer six questions and our team will come back with a shortlist, rough costs and where you could bank.

Frequently asked

Questions we hear on every Samoa intake.

Why choose Samoa over the Seychelles or BVI?
Documents in Chinese, strong privacy laws and favourable trust laws. The BVI still wins when banks and institutions are involved.
How long can a Samoan trust last?
Samoan international trusts can be set up for very long or unlimited periods, which suits planning across many generations.
Can I bank in Samoa?
In practice, no. Plan to bank in Singapore, Hong Kong, Mauritius or the UAE.