Samoa Tax Rate: What Businesses Need to Know in 2025

Samoa, a peaceful island nation located in the South Pacific, is putting itself forward as a competitive option as an offshore jurisdiction for international businesses and investors. With a combination of political stability, modern legal infrastructure, and pro-business policies, Samoa offers compelling advantages for international company formation, especially when it comes to its favorable tax regime.

Whether you’re just starting out, running a growing SME, or looking to set up a global business structure, it’s worth understanding how Samoa’s tax system works. In this guide, we’ll walk you through the essentials: the Samoa tax rate, how the Samoa corporate income tax rate applies to local and international companies, and what the small business corporate tax rate in Samoa means if you’re planning to operate on the ground.

What is the General Samoa Tax Rate?

Samoa has a simple, easy-to-understand tax system that appeals to both local businesses and foreign investors. For individuals, income tax rates range from 10% to 27%, depending on how much you earn. However, when it comes to businesses, especially those looking to operate internationally, the real interest lies in Samoa’s corporate tax setup.

If you’re running a resident company, meaning your business is based in Samoa and makes money there, you’ll be looking at a Samoa corporate income tax rate of 27%. That’s the standard rate applied to most local companies after deducting business expenses.

But the real draw for global entrepreneurs is Samoa’s treatment of non-resident companies. These entities are only taxed on income generated within Samoa’s borders. Any revenue earned from outside the country is completely exempt. So, if your business is registered in Samoa but earns its income abroad, you effectively pay zero tax on that foreign income.

Overview of Samoa General Tax Rates in 2025

Samoa Corporate Tax Rate: Domestic vs. International Businesses

Understanding the difference between resident and non-resident company taxation is critical. For resident companies that derive income from within Samoa, the corporate income tax rate of 27% applies across the board. This is in line with many global standards but may be higher compared to some tax havens.

However, Samoa's International Companies, registered under the International Companies Act, benefit from specific tax exemptions. The effective Samoa tax rate on offshore profits is 0%, which is what makes Samoa a prime jurisdiction for offshore company formation.

This structure is ideal for holding companies, trading companies, or entities used for asset protection and wealth management.

Details of Samoa Corporate Income Tax Rate for International Companies

Things get more favorable for International Companies (ICs). These are typically non-resident entities that:

• Are owned by non-residents,
• Conduct business only outside Samoa, and
• Do not earn income sourced from Samoa.

Samoa Corporate Income Tax Rate for International Companies

For such ICs, the Samoa corporate income tax rate is effectively 0% on foreign-sourced income. These companies are exempt from:

• Corporate income tax,
• Capital gains tax,
• Withholding taxes,
• Stamp duties (on international transactions).

This is why Samoa is a popular jurisdiction for global investors who want a tax-efficient base to manage international operations, e-commerce platforms, consultancy businesses, or intellectual property holdings.

Samoa Corporate Income Tax Rate: How It Works

If you're running a domestic business in Samoa, the Samoa corporate income tax rate of 27% will apply to your net profits after allowable deductions. Companies are required to submit annual tax returns and maintain proper financial records.

Key highlights of corporate taxation in Samoa include:

• Tax year: Follows the calendar year.
• Filing obligations: Annual returns are mandatory.
• Deductions: Business-related expenses such as operational costs, depreciation, and certain employee benefits may be deducted before calculating taxable income.

However, for non-resident international companies, the tax reporting requirements are minimal. Often, there's no local tax filing required if the company earns no income within Samoa. This ease of compliance makes Samoa especially appealing to international investors looking for low-maintenance jurisdictions.

Small Business Corporate Tax Rate in Samoa

Business Tax Rate Guide for Small Businesses in Samoa

For small and medium enterprises (SMEs), understanding the small business corporate tax rate in Samoa is crucial. If your business is classified as a resident small business in Samoa, you will generally be subject to the same 27% rate on taxable profits. However, Samoa has introduced some supportive measures for smaller businesses, including:

• Simplified tax filing: Small businesses with turnover under a specific threshold may qualify for simplified reporting requirements.
• Reduced compliance costs: Less regulatory burden and lower administrative fees.
• Sector-specific incentives: Businesses in agriculture, tourism, or technology may access targeted tax relief or development grants.

That said, many small businesses opt to register as International Companies to benefit from tax neutrality, especially if their operations are entirely outside Samoa. This means that even small enterprises, from freelance consultancies to e-commerce ventures, can potentially enjoy a 0% tax rate when provided they operate entirely outside Samoa and do not offer goods or services to Samoan residents.

Is Samoa a Tax Haven?

While Samoa offers zero tax on foreign-sourced income for international businesses, it operates within a legal and regulatory framework that promotes transparency and compliance. The country has signed tax information exchange agreements (TIEAs) and complies with OECD standards to prevent tax evasion.

Therefore, while the Samoa corporate income tax rate may be highly favorable, especially for offshore companies, it’s important to note that Samoa is not a “secrecy haven.” It strikes a balance between offering tax advantages and upholding international financial standards.

Why Choose Samoa for Corporate Structuring?

The appeal of Samoa lies not only in the headline Samoa tax rate but also in the regulatory and commercial environment built around flexibility, privacy, and ease of incorporation. Here’s why many investors choose Samoa:

1. Zero Tax for ICS

If your business operates globally but is managed from outside Samoa, the Samoa corporate tax rate of 0% for ICS gives you an edge in reducing your global tax burden.

While international companies enjoy a 0% tax rate on foreign income, it’s crucial to maintain proper accounting records and ensure compliance with local tax regulations if the company has any income generated within Samoa. To benefit from the 0% tax rate, the IC must strictly operate outside of Samoa and have no income or business presence in the country. Otherwise, the company may be deemed resident and taxed at the standard 27%.

2. Confidentiality

Samoa provides a high level of privacy. Shareholders and directors of International Companies are not listed in public records, and nominee services are allowed.

3. Asset Protection

With robust trust laws and international company structures, Samoa is a popular destination for those seeking long-term asset protection solutions.

4. Affordable Setup & Maintenance

Compared to other offshore jurisdictions, Samoa offers competitive incorporation costs, low annual renewal fees, and a straightforward compliance process.

5. OECD-Compliant

Samoa has made commitments to tax transparency and complies with global standards. It has signed Tax Information Exchange Agreements (TIEAs) with multiple jurisdictions, which means it’s not a “blacklisted” or non-cooperative tax haven.

While Samoa has signed numerous TIEAs and DTAs, it’s important for businesses to verify the current status of these agreements and stay updated on any regulatory changes.

Choosing the right business structure for Samoa

Tax Planning Tips for Businesses in Samoa

Whether you're a small enterprise or an international investor, here are a few practical considerations for working with the Samoa tax rate:

• Determine residency: If your company earns income from within Samoa, it will be treated as a resident entity and taxed at 27%. International operations benefit more from IC status.
• Use professional services: Incorporation agents or offshore advisors like Offshore Company Corp can help structure your company to legally minimize your tax burden.
• Stay compliant: Even if your Samoa-based company pays no tax, staying in good standing with regulatory filings is essential.
• Combine with other jurisdictions: Samoa can be part of a broader international tax planning strategy when combined with other low-tax jurisdictions or banking centers.

Conclusion

Whether you're launching a startup, scaling a digital business, or managing international investments, understanding the Samoa tax rate is essential for smart planning.

So, if you are planning on setting up an offshore company in Samoa, then Offshore Company Corp is here to assist you. We specialize in offshore formation and international tax structuring, and our experts will guide you through every aspect of setting up your company from entity type selection right through to setting up correct incorporation and compliance to ensure long-term success. In addition, we work with clients to contextualize the small business corporate tax rate in Samoa in terms of their overall financial strategy.

Let Offshore Company Corp be your trusted partner in unlocking the full benefits of doing business in Samoa. Reach out to us today and take the next step toward building a tax-efficient global operation.