Samoa
Samoa: 4 company types, its taxes, banking and business environment.
Forming a company
Company types in Samoa
The 4 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names Samoa. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for Samoa.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Samoa: where to register, file and check.
Blocs and agreements
The trade arrangements Samoa belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
None of the 36 arrangements we hold lists Samoa as a member.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 27%
- Distributions
- Not in our records
- Audit
- A private company need not be audited unless its rules require it to appoint an auditor, or shareholders holding more than 20% of distributions give written notice before the end of the accounting period (s.131(1)(b)-(c)).Official The registry or ministry page
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- WST 50Official The registry or ministry page as of 2026-10-14
Quote
For registration of an annual return under section 124(1) of the Act: $50
VAT
The tax on what the company sells in Samoa, and when it must register, as the tax authority states it.
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for Samoa.
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for Samoa yet.
Economy and trade
What it exports
Goods Samoa exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes Samoa’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Insulated (including enamelled or anodised) wire, cable (including coaxial cable) and other insulated electric conductors, whether or not fitted with connectors; optical fibre cables, made up of individually sheathed fibres, whether or not assembled with electric conductors or fitted with connectors HS 8544 | 7.2% | 9.8% | 17.2% | US$7 m |
| Coconut (copra), palm kernel or babassu oil and fractions thereof, whether or not refined, but not chemically modified HS 1513 | 12.9% | 8.6% | 8.9% | US$4 m |
| Electronic integrated circuits HS 8542 | 11.0% | 24.6% | 7.0% | US$3 m |
| Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather HS 6403 | 2.5% | 0.26% | 6.7% | US$3 m |
| Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 HS 8517 | 5.2% | 1.5% | 5.7% | US$2 m |
| Machinery for preparing, tanning or working hides, skins or leather or for making or repairing footwear or other articles of hides, skins or leather, other than sewing machines HS 8453 | 0.12% | under 0.05% | 5.5% | US$2 m |
| Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars HS 8703 | 0.07% | under 0.05% | 4.7% | US$2 m |
| Manioc, arrowroot, salep, Jerusalem artichokes, sweet potatoes and similar roots and tubers with high starch or inulin content, fresh, chilled, frozen or dried, whether or not sliced or in the form of pellets; sago pith HS 0714 | 3.0% | 2.3% | 2.9% | US$1 m |
| Electrical apparatus for switching or protecting electrical circuits, or for making connections to or in electrical circuits (for example, switches, relays, fuses, surge suppressors, plugs, sockets, lamp holders and other connectors, junction boxes), for a voltage not exceeding 1000 V; connectors for optical fibres, optical fibre bundles or cables HS 8536 | 3.5% | 4.3% | 2.6% | US$1 m |
| Fruit or nut juices (including grape must and coconut water) and vegetable juices, unfermented and not containing added spirit, whether or not containing added sugar or other sweetening matter HS 2009 | 1.9% | 1.7% | 2.1% | US$1 m |
Total goods exports, 2024: US$40 m. The ten largest headings are shown.