What is the standard corporate tax rate in Samoa?

The standard corporate tax rate in Samoa is 27% for resident companies that are subject to the local tax system. Regulated for businesses registered and doing business within the domestic economy. International companies (offshore entities) established under the International Companies Act 1987 are exempt from corporate and related taxes, provided they do not operate within Samoa’s domestic economy.

Key tax features for offshore companies in Samoa:

• No corporate income tax
• No capital gains tax
• No withholding tax on dividends, interest, or royalties
• No stamp duty on corporate transactions
• No exchange controls

Note: International regulatory bodies such as the OECD closely monitor offshore jurisdictions. While Samoa offers favorable tax conditions, investors should ensure compliance with global tax transparency standards.

This makes Samoa a highly attractive jurisdiction for foreign investors and international business owners seeking tax-efficient structures, especially when incorporated through a service provider like Offshore Company Corp.