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Limited partnership

International partnership and limited partnership (International Partnership and Limited Partnership Act 1998)Samoa

What it takes to form, own and run a limited partnership in Samoa, and how its profit is taxed. Each figure links to the page it was read from.

This company type

At a glance

Owners' liability
Mixed: some partners limited, at least one unlimited
Officialsifa.wsRead 14 Oct 2026
Quote
An international partnership is constituted by partners who are jointly and severally liable in their personal capacity for the partnership debts.
Owners
At least 2
Officialsifa.wsRead 14 Oct 2026
Quote
upon registration it will consist of at least one general and one limited partner
Directors
Does not apply
Minimum capital
Not stated

The registry’s and the law’s own pages do not mention it.

Formation fee
USD 150 (about €131)
Officialsifa.wsRead 14 Oct 2026
Quote
International Partnership and Limited Partnership 150.00 150.00
Tax on profit
No tax on profit · 0%
Officialsifa.wsRead 14 Oct 2026
Quote
exempt from all local taxation, duties, or requirements to file any returns, accounts or reports.

Form it

Who registers it

Registry
Formed without visiting
Not in our records
Formed online
Not stated

The registry’s and the law’s own pages do not mention it.

What it takes to form

Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the International partnership and limited partnership (International Partnership and Limited Partnership Act 1998).

Own it

Who may own and run it

Directors
Does not apply
Shareholders
Does not apply
Members
At least 2
Official sifa.ws read 14 Oct 2026
Quote
upon registration it will consist of at least one general and one limited partner
A local company secretary
Not in our records
A local registered agent
Required
Official sifa.ws read 14 Oct 2026
Quote
Every partnership is required to have a registered office in Samoa, which must be the office of a trustee company.

Each year, at the registry

Annual registry fee
USD 150 (about €131)
Official sifa.ws read 14 Oct 2026
Quote
International Partnership and Limited Partnership 150.00 150.00
Accounts on the public record
No
Official sifa.ws read 14 Oct 2026
Quote
exempt from all local taxation, duties, or requirements to file any returns, accounts or reports.
Audit for a small company
Does not apply
Audit
Not in our records

Important dates

When each obligation falls due, as the authority states it.

Not in our records No dates for the International partnership and limited partnership (International Partnership and Limited Partnership Act 1998) are in our records.

What is public

Not in our records What the register shows the public is not in our records for the International partnership and limited partnership (International Partnership and Limited Partnership Act 1998).

Tax

Tax on profit

How this company type is taxed, which can differ from its place’s headline rate.

No tax on profit · 0%

Registered international and limited partnerships are exempt from all local taxation and duties (SIFA).

Official sifa.ws read 14 Oct 2026
Quote
exempt from all local taxation, duties, or requirements to file any returns, accounts or reports.

Work it out on a profit figure: the company’s tax, the owner’s, and what is left.

CFC rules in Samoa
Not in our records

Close it

Closing it

The other end, which most guides leave out.

Route
A notice of dissolution in the prescribed form signed by a general partner is filed with the Registrar before a limited partnership can be dissolved.
Official sifa.ws read 14 Oct 2026
Quote
A notice of dissolution in the prescribed form signed by a general partner must be filed with the Registrar before the firm can be dissolved.
Statutory fee
Not in our records

Every business in Samoa

VAT

Standard rate
Not in our records
The tax authority’s pages have not been read for Samoa.

Payment and banking services

1 service names Samoa on its own list: Airwallex. Each provider, and what a listing means.

Reference

Its name and code

Kind
Limited partnership
Derived our grouping, the same words in every country
Name in law
International partnership and limited partnership (International Partnership and Limited Partnership Act 1998)
Identifier
WS-INTERNATIONAL-LIMITED-PARTNERSHIP
A form ISO 20275 does not list.