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Samoa is a group of 9 islands in the centre of the Southern Pacific Ocean and has been Independent Sovereign State since 1962. Before it was administered by Germany, New Zealand and Britain. Five of the islands are uninhabited. Official and business language is English, although the Samoan is widely spoken. Documents may be filed in any language but should go with a translation to English and a declaration of true translation. Other foreign languages are permitted to be included in the Certificates of Incorporation.

The official currency is Samoan tala, and there is no Foreign Exchange control. Unlike other offshore jurisdictions Samoa is not a party to any double tax agreement. Total exemption from taxes is granted to International Companies incorporated under the International Companies Act. Annual return submissions and accounts filing is not required after the company formation.

In terms of asset protection Samoa is one of the strongest offshore structures in the world. It is possible to hold annual meetings anywhere in the world, and the names of members do not appear in public records. The most common type of incorporation is company limited by shares.

Quick Overview

Location of JurisdictionSamoa
Official LanguageEnglish and Samoan
Type of Offshore CompanyInternational Business Company
Type of LawEnglish Common Law
Language of DocumentsEnglish
Minimum Number of DirectorsOne. May be a person or a company.
Residence Required of DirectorsNo
Minimum Number of ShareholdersOne
Minimum Number of SharesOne
Minimum Paid Up Share CapitalUSD $1.00
Recommended Share CapitalNo
Permitted CurrenciesAny

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