Samoa

Last update: 2026-05-29
WS WSTT English
Pros
Favorable tax regime for international companies and absence of capital gains tax.
High level of personal safety and political stability within a peaceful Pacific environment.
Relaxed pace of life and strong community-based social structures minimizing state dependency.
Cons
Significant geographic isolation resulting in high logistics costs and limited digital connectivity.
Complex customary land laws restricting private property rights and long-term investment security.
Small domestic economy and limited skilled labor pool hindering rapid business scalability.
Personal income
NONE
Corporate
NONE
Capital gains
NONE
VAT (standard)
NONE
i 2.2 VERY LOW TAX
i 2 CRYPTO HAVEN
i 2 PRIVACY GRADE
i 0.9 EASY CITIZENSHIP
i 0.5 HOLDING
i 0.5 DIVIDEND PIPELINE
VERYLOW TAX 2.2/10 HOLDING 0.5/10 DIVIDENDPIPELINE 0.5/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2/10 EASYCITIZENSHIP 0.9/10
01/08

Will Samoa tax what you earn?

income tax tax residency territorial system

NO. Samoa doesn't tax personal income, and doesn't reach for you when you settle. No withholding, no return, no centre-of-vital-interests test waiting to trip. Salary is a non-event here, both in the rate and in the paperwork.

Personal income taxi
NONE
no personal income tax framework
Income simulatori
N/A
no income tax framework — nothing to simulate
Tax residence testi
N/A
no formal tax residency test · matters mainly for citizenship / immigration tracks
02/08

Will Samoa tax what you own?

capital gains wealth tax inheritance dividends interest

NO. Samoa doesn't tax what you hold. No capital gains, no annual wealth assessment, no inheritance regime. The value sitting in your portfolio compounds untouched, and leaves it the same way it arrived.

Capital gainsi
NONE
no capital gains regime
Dividend taxi
NONE
no dividend tax
Interest incomei
NONE
no interest income tax
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
Regime
UNREGULATED
Fallback rate
27%
Samoa has no specific cryptocurrency tax legislation. The Central Bank of Samoa (CBS) has issued multiple warnings stating that cryptocurrencies are not legal tender and are not regulated. In the absence of specific rules, the Ministry of Customs and Revenue (MCR) applies general income tax principles under the Income Tax Act 2012. Gains from the sale of property (including digital assets) are considered assessable income if the property was acquired for the purpose of profit-making. The top marginal tax rate for individuals is 27%.
Crypto-to-cryptoi
TAXABLE
each swap counts as a disposal — gains realised at every trade
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
03/08

Is it easy to run a company in Samoa?

corporate tax criminal liability public registry VAT IP box

YES. Samoa has no corporate income tax and no criminal liability for misuse of corporate assets: fiscally and legally weightless. The catch: corporate registries are public, so your name as shareholder shows up in a search portal. The state doesn't tax you and doesn't prosecute you; it just exposes you.

Corporate taxi
NONE
no corporate income tax framework
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
NO CRIMINAL LIABILITY
Civil Matter / Breach of Fiduciary Duty (Companies Act 2001, Section 65)
Samoa follows the Common Law tradition (heavily influenced by New Zealand law) where the misuse of corporate assets by a sole shareholder-director in a solvent company is treated as a civil matter rather than a crime. While Section 341 of the Companies Act 2001 criminalizes the 'fraudulent use of company property,' the 'fraudulent' element is not satisfied when the sole owner of the entity consents to the use of funds and no creditors are harmed. Such actions are instead addressed as a breach of the director's duty to act in good faith (Section 65) or as an improper distribution failing the solvency test (Section 52), leading to civil liability for repayment.
Shareholders privacyi
PUBLIC
Samoa Business Registry
Directors privacyi
PUBLIC
Samoa Business Registry
Incorporation costi
Private Limited Company
Private Limited Company
Company Registration Fee (MCIL) USD 91
Company Name Reservation Fee USD 18
Foreign Investment Certificate (FIC) Application USD 47
Initial Annual Business License Fee (Company Rate) USD 234
Company Seal and Statutory Registers USD 73
Professional Legal and Incorporation Service Fees USD 1,460
Total USD 1,924
VAT standard ratei
NONE
no general VAT · no consumption tax framework
04/08

Is Samoa good for your holding company?

treaty network participation exemption withholding

NO. Samoa doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
NONE
no dividend participation exemption regime
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
no withholding on outbound dividends
WHT · interest
no withholding on outbound interest
WHT · royalties
no withholding on outbound royalties
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
origin · WS 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with WS.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from Samoa?

exit tax territorial system dual citizenship

SOME. Samoa taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will Samoa protect your privacy?

info exchange corporate registries

PARTLY. Samoa has signed most of the standard exchange frameworks and operates a public corporate registry. Financial accounts are reported to your home tax authority, and your shareholdings are visible to anyone. Privacy is shallow on both axes.

Multilateral reporting frameworks 2/10 active · 3 pending
CRS
2018
CARF
FATCA
MLI
BEPS
MAAC
2016
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is Samoa itself a liability?

blacklists FATF standing

YES. Samoa sits on multiple major blacklists. Counterparties routinely apply anti-abuse rules, higher withholding, or refuse the transaction entirely. The jurisdiction itself is the risk, regardless of the substance of what you're doing inside it.

Blacklist exposure Listed by 4 authorities
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in Samoa?

press freedom crypto CBDC EU

PARTLY. Samoa scores in the middle band of the RSF press-freedom index (rank #44): civil society operates but the boundaries are real. Crypto sits in the standard regulated tier.

Press freedom · RSF indexi
44/180
score 69 · ↓ 22 ranks year-on-year
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to Samoa. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.