No Samoan income tax until 31 December 2027 (exemption repealed from 1 January 2028)

Strong asset protection laws

Ownership not on a public register (held by the licensed trustee company)

Simple maintenance

Minimum 1 shareholder and 1 director

Registered office in Samoa

Licensed Samoan trustee company (provides the registered office)

Annual renewal

Asset protection

Holding company

International trading