Samoa is a group of 9 islands situated in the South Pacific east of the International Date line. Samoa became independent in 1962 and has developed as a politically stable nation.

International Companies are exempt from Samoa taxes, including stamp duty and capital gains tax.

A minimum of one shareholder is required and either registered or bearer shares may be issued.

A minimum of one director is required and corporate directors are permitted.

All companies must have a registered office and resident agent in Samoa which must be a licensed trust company.

Chinese character names are permitted in addition to English names on Certificates of Incorporation.

Company annual registration fee may be for periods of five, ten or twenty years in advance, with discounted fees.

• Annual registration renewals are due on 30 November.
  
  
• In the absence of a public offer, shareholders can resolve not to have the accounts audited and not to hold annual general meetings.
  
  
• Annual returns do not have to be filed.
  
  
• Particulars of directors and secretaries do not have to be filed.
  
  
• Accounts do not have to be filed.
  
  
• Provision can be made for alteration of the memorandum and articles of association by directors' resolution.
  
  
• Meetings may be held by telephone, closed circuit television or other audio or audio-visual means.
  
  
• Annual meetings are not required, but if held, need not be held in Samoa.
  
  
• Directors' and shareholders' resolutions may be passed by circulating written resolutions (including facsimile copies) for signing.
  
  
• A company need not have directors resident in Samoa.
  
  
• The use of a common seal is optional for execution of documents.

Note: General information of other offshore jurisdications, such as Bahamas, Bermuda, Cook Islands, Panama will be provided upon request.