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Samoa

Taxes

If you want to incorporate in Samoa, reading this will help you becoming knowlegeable on the specific tax laws and rates for an IC which is the most common company structure in Samoa.

International Companies (IC) in Samoa are entitled to do business outside the country. ICs may have restrictions to trade or own real estate within the territory. Income accrued offshore by an IC, from our research, and this is not personal tax advice, is tax exempt. This ranks Samoa as 1st overall with regards to corp. taxation rate internationally. An annual Government fee from US$ 300 may apply. ICs in Samoa are commonly used as holding companies, investment holding, for asset protection and international trading.
An IC may be formed by one or more shareholders and one or more directors. Corporate shareholders and directors are allowed. Shareholders and directors may not be disclosed publicly. A Company secretary is required. There is no minimum paid up capital and shares can be issued as bearer shares or no par value shares. ICs are required to prepare accounts, but there is no requirement to file annual reports of any kind. Migration of domicile is permitted.

Dividends paid and received by an IC are not subject to taxation. Dividends are payments of earnings of the business, determined by the board, to a particular class of shareholders. Dividends can be issued as shares of stock, cash payments, or other property. Capital Gains are not taxable. A capital gains tax is levied on the profits that a corporation or natural person realizes when he or she sells sells a capital asset for a price that is higher than the purchase price.

There are no withholding taxes on payments to non-residents on dividends, royalties, interests or any kind of fees.

The VAT rate in WS is 15%, which ranks Samoa as 78th overall with regards to VAT globally.
There is no known tax on wealth in Samoa. There are no inheritance taxes in Samoa.

The above is not tax or legal advice for your company's situation. We are able to refer you to a lawyer in Samoa who can advise you. Want to work together? Click incorporate now if you are in a hurry, or press the free consultation button above.

Country details

Samoa
WST
Apia
Oceania
sm, en-WS
192,001

Tax treaties

Country Type Date Signed
New Zealand TIEA 2010-08-24
San Marino TIEA 2009-09-01
Greenland TIEA 2009-12-16
Mexico TIEA 2011-11-30
Norway TIEA 2009-12-16
Korea, Republic of TIEA 2015-05-15
Monaco TIEA 2009-09-07
South Africa TIEA 2012-07-26
Faroe Islands TIEA 2009-12-16
Sweden TIEA 2009-12-16
Denmark TIEA 2009-12-16
Ireland TIEA 2009-12-08
Iceland TIEA 2009-12-16
Netherlands TIEA 2009-09-14
Australia TIEA 2010-03-20
Finland TIEA 2009-12-16
Japan TIEA 2013-06-04

Tax treaties Map

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