Pacific · Oceania

Samoa

43limited

Overall Score

Samoa is a Pacific jurisdiction. operating under a territorial tax system, meaning foreign-sourced income is generally not subject to local taxation. Corporate profits are taxed at 27%.

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Corporate Tax

27%

Personal Income Tax

27%

Capital Gains

VAT / GST

15%

Overview

Key Data

Taxation

Personal Income Tax (max)27%

Personal Income Tax (min)15%

Corporate Tax Rate27%

Capital Gains Tax0%

VAT / GST15%

Dividend Tax Rate10%

Withholding Tax10%

Territorial TaxationYes

Foreign Income Exempt—

Remittance-Based Tax—

CFC RulesNo

Tax Residency Days183 days/year

Tax Treaties—

Residency & Visa

Digital Nomad VisaNo

Golden VisaNo

Retirement VisaNo

Investment VisaNo

EU MemberNo

Schengen AreaNo

EU PassportNo

Min. Days Required / Year—

Min. Monthly Income—

Min. Investment (residency)—

Citizenship Path—

Setup Difficulty—

Business & Cost of Living

Cost of Living Index35/100

Avg. Monthly Cost—

Company Formation Time—

Formation Cost (est.)—

Annual Compliance Cost—

Free Zone AvailableNo

Banking Easemoderate

Internet Qualitylimited

Compliance & Reputation

FATF Statuscompliant

EU Blacklist Statusblack_list

OECD Compliance—

CRS Participant—

FATCA Compliant—

BEPS Participant—

Treaty Network Quality—

Personal Tax Residency

Tax residency in Samoa is generally triggered by physical presence exceeding 183 days in a calendar year. The country operates on a territorial basis: income sourced abroad is not subject to local income tax for residents, making it particularly attractive for individuals with cross-border income streams. No statutory CFC rules apply, which can facilitate the use of foreign holding structures without automatic income attribution.

EU Annex I blacklist. Territorial: foreign-source income exempt. No CGT. Samoa International Finance Authority (SIFA) offshore regime. VAGST (VAT) 15%. Heavy remittance dependence. Pacific developing nation. Friendly Islands. Apia capital.

Company Setup & Business Taxation

The standard corporate income tax rate is 27%. Establishing a legal presence here involves a higher degree of administrative complexity, often requiring local legal assistance.

Banking & Financial Access

Banking access in Samoa is attainable but may require more documentation and time than in simpler jurisdictions. Internet infrastructure is developing. Speed and reliability can vary by location and should be assessed for business-critical operations.

Compliance & International Reputation

Samoa is a member of the Financial Action Task Force (FATF) and meets its anti-money-laundering standards. EU tax blacklist status: black_list. Structures involving this jurisdiction may attract additional scrutiny or reporting obligations under EU member state rules.

Who This Jurisdiction Works Best For

Based on our scoring model, Samoa ranks highest for Freelancer and Digital Nomad. It offers a reasonable proposition for freelancer (score: 45/100). It offers a reasonable proposition for digital nomad (score: 45/100). It scores lower for freelancer and digital nomad and founder / entrepreneur and high net worth individual, who may find other jurisdictions more suitable for their specific requirements.

Legal Notice

The information on this page is for general informational purposes only and does not constitute legal, tax, or financial advice. Tax laws and residency rules change frequently and vary significantly by individual circumstances. Always consult a qualified professional licensed in the relevant jurisdictions before making any decisions.