Nikolai Timofejev
15 years in FinTech and payments. Maps your business model to the right licence scope and leads the file all the way to the SIFA licence, including banking and payment rails.
Get an investment license in Samoa.
Samoa has one working route and one on paper. The Samoa International Finance Authority licenses managers and administrators of international mutual funds under the International Mutual Funds Act 2008 - funds that take money only from non-residents - for USD 250 to apply, USD 500 on issue and USD 1,000 a year, with no capital rule and no decision period in the Act, since s. 23(1) leaves the grant to the Authority's discretion. The Central Bank of Samoa's securities broker or dealer licence under Part 2A of the Financial Institutions Act 1996 carries a four-month clock (s. 6(7)), has no regulation prescribing its capital, and has never been issued: the register holds banks, insurers and money-transfer operators, no dealer - do not expect a broker licence here. International companies pay no income tax, the onshore company rate is 27%, and the population is 205,557.
27 yrs
on the international marketon the market
60+
in-house specialistsspecialists
400+
Licenses obtainedlicenses obtained
Updated
Samoa in brief
Two statutes: one in use at USD 250, one never used.
Samoa has no securities commission, no stock exchange and no capital-markets act. Offshore, the Samoa International Finance Authority administers the International Mutual Funds Act 2008: s. 21(1) forbids anyone to carry on business in or from Samoa as a manager or administrator of an international mutual fund without a licence, a manager providing management services alone or with investment advice (s. 2). The fund itself solicits only non-residents. The test is fit and proper - honesty, integrity and reputation, competence and capability, financial soundness (s. 3) - and the application carries a statement of financial and human resources and administrative facilities (s. 22(2)(b)). The Act has no capital rule and no decision period: s. 23(1) lets the Authority grant or refuse in its discretion. Fees are set by the Minister's notice (s. 31); SIFA's schedule prints them: USD 250 to apply, USD 500 on issue, USD 1,000 on renewal by 31 March; USD 1,000 on issue for the combined licence.
Onshore, the Central Bank of Samoa licenses financial institutions under the Financial Institutions Act 1996, whose definition covers a securities broker or dealer, and whose s. 4(1) forbids that business without a licence. Part 2A, ss. 16A-16G, is the securities chapter: a broker shall not have access to customers' cash or securities (s. 16D), foreign brokers post a fidelity bond in an amount the Bank sets (s. 16E), and regulatory capital is whatever the regulations prescribe (s. 16B(c)). No such regulation has been made: the Bank's legislation list carries none, and the Act's only figures are WST 1,000,000 for a credit institution and WST 2,000,000 for a bank (s. 8(4)). The Bank decides within four months of a complete application (s. 6(7)). Its register has never held a securities broker or dealer; the April 2026 list is four banks, one credit institution, fourteen money-transfer operators and insurers. Plan for the SIFA licence, not for a broker licence.
One working route: SIFA licenses managers of international mutual funds under the IMFA 2008 - non-resident investors, fit and proper, USD 250 / 500 / 1,000 fees, no capital rule, no decision period (s. 23(1)). The Central Bank's dealer licence under the Financial Institutions Act 1996 has a four-month clock, no capital regulation, and has never been issued.
International companies are exempt from income tax; onshore 27% and VAGST 15%; no withholding on dividends; no compensation scheme; population 205,557. Do not expect a broker licence here. Built from Apia.
The two builds
The SIFA fund manager - or the domestic dealer licence never issued.
Two regimes that do not overlap: the International Mutual Funds Act 2008 for a manager of funds sold to non-residents, in use at USD 250 to apply; the Financial Institutions Act 1996 for a broker or dealer serving Samoa itself, on paper since 1996 and never issued. We say which applies before anything is drafted - and for a dealing model the answer is neither.
The SIFA fund manager at USD 250 - or the domestic dealer licence never issued.
01 - SIFA INTERNATIONAL FUND MANAGER
The international manager
A licence under s. 21(1) of the International Mutual Funds Act 2008 to manage or administer international mutual funds - public funds registered with SIFA, private funds of at most 250 investors at USD 25,000 each, professional funds from USD 100,000 - for investors who are not residents of Samoa. Fit and proper under s. 3, a statement of resources under s. 22(2)(b), no capital rule, and a grant at the Authority's discretion under s. 23(1) with no decision period. Fees: USD 250 to apply, USD 500 on issue, USD 1,000 to renew each year by 31 March.
A licence under s. 21(1) of the International Mutual Funds Act 2008 to manage or administer international mutual funds - public funds registered with SIFA, private funds of at most 250 investors at USD 25,000 each, professional funds from USD 100,000 - for investors who are not residents of Samoa. Fit and proper under s. 3, a statement of resources under s. 22(2)(b), no capital rule, and a grant at the Authority's discretion under s. 23(1) with no decision period. Fees: USD 250 to apply, USD 500 on issue, USD 1,000 to renew each year by 31 March.
- ✓Manager or administrator - IMFA s. 21(1)
- ✓Public, private (≤ 250 · USD 25,000) and professional (USD 100,000) funds
- ✓Non-resident investors only - s. 2
- ✓Fit and proper - s. 3 · resources statement - s. 22(2)(b)
- ✓USD 250 application · USD 500 licence
- ✓USD 1,000 renewal - by 31 March, s. 31
02 - FIA SECURITIES DEALER
Part 2A · four months · never issuedThe domestic dealer licence
A financial-institution licence for a securities broker or dealer under s. 4(1) and Part 2A of the Financial Institutions Act 1996: a company applicant (s. 6), regulatory capital as prescribed under regulations that have never been made (s. 16B(c)), no access to customers' cash or securities for a broker (s. 16D), clearing through banks holding at least $100 million, a fidelity bond for a foreign broker (s. 16E), and a decision by Board resolution within four months (s. 6(7)). No securities broker or dealer has ever been licensed under it.
A Central Bank licence under Part 2A of the Financial Institutions Act 1996 - capital by regulations never made, four months by statute, no securities broker or dealer ever licensed.
- ✓Securities broker or dealer - FIA 1996 s. 4(1), Part 2A
- ✓Company applicant - s. 6
- ✓Capital by regulations - none made under s. 16B(c)
- ✓No access to customers' cash or securities - s. 16D
- ✓Four months by Board resolution - s. 6(7)
- ✓Never issued - CBS register, 2025 and April 2026
Figures per the SIFA fee schedule and both statutes, 2026. Neither Act prescribes a capital amount, no investor-compensation scheme exists in Samoa, and the Financial Institutions Act leaves its annual fee to be prescribed (s. 6(11)) - moot while no dealer licence exists. The state charges for the SIFA route are known to the dollar.
Why Samoa
What the islands do, and what they do not.
Six reasons a fund manager considers Apia - two of them warnings, and the second one is the point of this page.
✓
Fees in three figures
USD 250 to apply, USD 500 on issue, USD 1,000 to renew a SIFA manager licence; USD 250 / 1,000 / 1,000 for the combined manager-and-administrator licence; USD 350 to recognise a private or professional fund, USD 500 to register a public one.USD 250 / 500 / 1,000.
✓
No capital rule, in either Act
The International Mutual Funds Act asks for a statement of financial and human resources (s. 22(2)(b)), not a number; the Financial Institutions Act points to regulations under s. 16B(c), and none has been made. The file shows adequacy on its own terms.Resources statement instead.
✓
Tax-exempt international companies
An international company under the International Companies Act 1988 (ss. 249-250) is exempt from income taxes, other direct or indirect taxes and stamp duties. Onshore the rate is 27%, and dividends are not in the s. 10(2) withholding list.ICA 1988; onshore 27%.
✓
A fund menu with thresholds
Private funds of at most 250 investors at USD 25,000 each and professional funds from USD 100,000 are recognised rather than registered - lighter than a public fund, at USD 350 instead of USD 500.250 · USD 25,000 · USD 100,000.
✓
The warning on scope
An international mutual fund takes money only from non-residents of Samoa, and the IMFA does not regulate investment advisers or securities dealers separately - a dealing model finds no offshore licence here.Non-residents only, no dealing.
✓
The warning on the domestic door
Part 2A of the Financial Institutions Act exists on paper: no regulation prescribes its capital, and no securities broker or dealer has ever been licensed under it. A client should not expect a broker licence from Samoa.Part 2A never issued.
How it compares
How Samoa differs from other routes.
The honest comparison: a fund-manager licence at USD 250 with no capital rule, and a dealer chapter never used - against Indian Ocean and Pacific peers with dealer regimes in use.
Samoa vs other jurisdictions
| Feature |  Samoa | Other jurisdictions |
|---|---|---|
| Regime | IMFA 2008 - SIFA · FIA 1996 Part 2A - Central Bank (never issued) | Securities Act 2007 - FSA Seychelles |
| Capital | None prescribed in either Act | USD 50,000 Seychelles |
| Scope | Non-residents only · no passport | Global books · no EU/UK retail |
| Timeline | None under the IMFA (s. 23(1)) · 4 months FIA (s. 6(7)) | 3-6 months Seychelles |
Regime
SamoaIMFA 2008 - SIFA · FIA 1996 Part 2A - Central Bank (never issued)
Other jurisdictionsSecurities Act 2007 - FSA Seychelles
Capital
SamoaNone prescribed in either Act
Other jurisdictionsUSD 50,000 Seychelles
Scope
SamoaNon-residents only · no passport
Other jurisdictionsGlobal books · no EU/UK retail
Timeline
SamoaNone under the IMFA (s. 23(1)) · 4 months FIA (s. 6(7))
Other jurisdictions3-6 months Seychelles
Country by country
| Country | License type | Taxation | Requirements |
|---|---|---|---|
| Samoa | SIFA fund manager · CBS dealer (never issued) | 27% · international company exempt · VAGST 15% | No capital rule · USD 250 / 500 / 1,000 fees |
 Seychelles | Securities dealer - FSA | 15%/25% source-based | USD 50,000 capital |
 Mauritius | Investment dealer - FSC | 15% · 3% effective | MUR 1M, 2 officers |
 Vanuatu | Financial dealer - VFSC | No corporate income tax | VT 5M deposit |
SamoaLicense typeSIFA fund manager · CBS dealer (never issued)
Taxation27% · international company exempt · VAGST 15%
RequirementsNo capital rule · USD 250 / 500 / 1,000 fees
SeychellesLicense typeSecurities dealer - FSA
Taxation15%/25% source-based
RequirementsUSD 50,000 capital
MauritiusLicense typeInvestment dealer - FSC
Taxation15% · 3% effective
RequirementsMUR 1M, 2 officers
VanuatuLicense typeFinancial dealer - VFSC
TaxationNo corporate income tax
RequirementsVT 5M deposit
Before you apply
Requirements for the Samoan licence.Requirements for the licence.
SIFA licenses on a fit-and-proper test and a resources statement; the Central Bank has a dealer chapter it has never applied. The checklist below is what each Act asks for.
01
The working route - an international mutual fund manager under the IMFA 2008 for non-resident investors; the securities broker or dealer licence under Part 2A of the Financial Institutions Act 1996 exists on paper and has never been issued, and the Acts do not overlap.
02
Fit and proper - honesty, integrity and reputation, competence and capability, financial soundness of the licensee (IMFA s. 3); neither Act prints a director-residency or local-office rule.
03
Resources statement - the application in approved form with a statement of the financial and human resources and administrative facilities available (IMFA s. 22(2)(b)); the Act has no capital rule.
04
The fund itself - a public fund registered, a private fund (at most 250 investors, USD 25,000 minimum each) or a professional fund (USD 100,000 initial investment) recognised by SIFA, sold only to non-residents (s. 2).
05
Fees - set by the Minister's notice under s. 31 and printed on SIFA's schedule: USD 250 application, USD 500 issue, USD 1,000 renewal for a manager or administrator; USD 250 / 1,000 / 1,000 for the combined licence; USD 500 / 500 / 500 for a public fund, USD 350 / 350 / 350 for a private or professional fund; renewal falls due by 31 March.
06
Discretion and examination - s. 23(1) lets the Authority grant or refuse in its discretion with no decision period, and the Registrar may examine a licensee whenever the Registrar thinks fit (s. 4(2)), so books and records are kept ready.
07
Domestic applicant - a company (FIA s. 6) with regulatory capital as prescribed under regulations (s. 16B(c)), of which none has been made; the Act's only figures are WST 1,000,000 for a credit institution and WST 2,000,000 for a bank (s. 8(4)).
08
Client assets - a securities broker shall not have access to customers' cash or securities (s. 16D); clearing through banks with assets of at least $100 million, securities with qualifying custodians.
09
Conduct, bonding and protection - suitability, information to customers and no front-running (s. 16C); a fidelity bond in an amount set by the Bank for a foreign broker or dealer (s. 16E); no investor-compensation scheme exists in Samoa and neither Act creates one.
10
Tax - an international company is exempt from income tax and stamp duties (International Companies Act 1988); onshore the company rate is 27%, VAGST 15%, and non-resident withholding of 15% is a final tax on interest, royalties, insurance premiums and management fees, with dividends outside the s. 10(2) list.
01
SIFA route - the one in use.
02
Fit and proper - s. 3.
03
Resources statement - s. 22(2)(b).
04
Fund registered or recognised.
05
USD 250 / 500 / 1,000 fees, s. 31.
06
Discretion - s. 23(1); examination ready.
07
Domestic: company; no capital regulation made.
08
No access to client cash - s. 16D.
09
Conduct, fidelity bond; no compensation scheme.
10
Exempt offshore; 27%, VAGST 15% onshore.
Reflects the International Mutual Funds Act 2008, the Financial Institutions Act 1996, the Income Tax Act 2012 and the SIFA fee schedule as of 2026.IMFA 2008 + FIA 1996 + ITA 2012 + SIFA fees, 2026.
How it works
From first call to the SIFA licence.
01
Regime
The IMFA manager licence for non-resident funds is the working route; the Financial Institutions Act dealer licence has never been issued, so a Samoan-client dealing model is turned away here, in writing.IMFA; FIA never issued.
02
Entity and people
International company under the 1988 Act or trustee-company subsidiary; directors evidenced against the s. 3 fit-and-proper test.Fit and proper.
03
The application
Approved form, resources statement, USD 250 fee - filed with the fund's registration (USD 500) or recognition (USD 350).Form, statement, USD 250.
04
SIFA review
No decision period - s. 23(1) is discretionary; the Registrar's questions answered as they come, USD 500 paid on issue (USD 250 for a licence issued on or after 1 July).Discretionary, no clock.
05
Launch
Licence issued, fund recognised, banking and administration live - USD 1,000 by 31 March each year to keep it (s. 31).USD 500 issue, USD 1,000 renewal.
Quick facts
International regulatorSIFA
Domestic regulatorCentral Bank of Samoa
Fund lawIMFA 2008 · s. 21(1)
Dealer lawFIA 1996 · Part 2A · never issued
CapitalNone prescribed in either Act
SIFA feesUSD 250 · USD 500 · USD 1,000 renewal
Statutory clock4 months FIA (s. 6(7)) · none IMFA (s. 23(1))
Corporate tax27% onshore · international company exempt
The domestic chapter is a statute without a licensee: no regulation prescribes its capital, and no securities broker or dealer has ever been licensed under Part 2A. Plan for the SIFA licence; do not plan for a broker licence.
On the ground in Samoa
Run from our Apia office.
Prifinance - Samoa
Apia · Samoa
Apia, Samoa
01
Regime and structure
The SIFA route confirmed in writing - then an international company under the 1988 Act or a trustee-company subsidiary for the manager.SIFA route, in writing.
02
The SIFA file
The s. 3 fit-and-proper evidence and the s. 22(2)(b) resources statement drafted so adequacy is shown without a prescribed number.Adequacy without a number.
03
The fund
Public, private or professional - registered at USD 500 or recognised at USD 350 with the manager's licence, offering document and thresholds matched.USD 500 or USD 350.
04
The domestic question
Where the model is Samoan clients, the plain answer first: Part 2A has no capital regulation and has never produced a licensee, so the dealing book goes to a jurisdiction with a dealer regime in use.No broker licence here.
We also have offices in
Tallinn
Estonia
Roseni 13
Vilnius
Lithuania
Gedimino pr. 2
Prague
Czech Republic
Vlkova 532/8, Žižkov
London
United Kingdom
7 Bell Yard
Madeira
Portugal
Rua da Alegria 31, 1F
Budapest
Hungary
Korányi Sándor u. 4
Istanbul
Turkey
Perpa Ticaret Merkezi, A Blok
Good to know
Taxation of investment firms in Samoa.
An exemption for international companies, a 27% company rate and a 15% VAGST onshore, and a withholding list that leaves dividends out.
International companies exempt
Under the International Companies Act 1988 (ss. 249-250) an international company is exempt from income taxes and other direct or indirect taxes, and from stamp duties on its transactions, profits and gains.International company, ICA 1988.
Company income tax 27%
Income Tax Act 2012, per the Ministry for Revenue: a resident company pays 27% on its global taxable income, a non-resident company 27% on Samoa-source income - down from 29% since 1 January 2007.Onshore.
VAGST 15%
The Ministry for Revenue adds 15% value-added goods and services tax to the price of goods and services in Samoa.Onshore.
Non-resident withholding 15%
A final tax of 15% on interest, royalties, insurance premiums, management fees, fees for personal including professional services and natural resource amounts paid to non-residents (Income Tax Act 2012 s. 10(2)).Interest, royalties, fees - final.
Dividends abroad
Dividends are not in the s. 10(2) list, so the 15% final withholding does not reach them; for an exempt international company the question does not arise at all.Not in the s. 10(2) list.
State charges known
USD 1,000 a year to renew a manager licence and USD 350 or USD 500 for the fund - the fixed costs of the SIFA route are known to the dollar.Known charges.
Tax summary
International companyExempt - ICA 1988
Company income tax27%
VAGST15%
Non-resident WHT15% final · not on dividends
Annual licence feeUSD 1,000
*Figures as of 2026 per the Samoa International Finance Authority, the Income Tax Act 2012 and the Ministry for Revenue. Group and founder-level outcomes are modelled per structure.
Turnkey professional support
Experienced lawyers and international consultants.
We provide end-to-end support, from company registration and the application file to regulatory interaction and compliance oversight - with an individualized approach to each client.
Oleksii Kindratenko
Builds the application itself: Samoan international company, AML/KYC policy pack, capital structure and tax registrations. His document sets are the reason reviews finish in months, not years.
Eugeniu Bevziuc
First point of contact for international founders. Runs the whole setup remotely, across time zones and languages - from the first call to a live, licensed firm.
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Samoa · SIFA
Launch your investment firm in Samoa with expert support.
Full-service assistance - from the plain answer on which regime applies to the SIFA manager licence at USD 250, fund recognition and banking - run through our Apia office.
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Request a free conclusion →FAQ
The Samoa investment licence, answered.
Which licence does an investment firm need in Samoa?+
The SIFA licence, in practice. A manager or administrator of international mutual funds - sold to non-residents - is licensed under s. 21(1) of the International Mutual Funds Act 2008 at USD 250 to apply. The Central Bank's securities broker or dealer licence under the Financial Institutions Act 1996 exists on paper and has never been issued.
What capital is required?+
None is prescribed, in either Act. The IMFA asks for a statement of financial and human resources (s. 22(2)(b)); the Financial Institutions Act refers to regulatory capital prescribed under regulations (s. 16B(c)), and no such regulation has been made - its only figures are WST 1,000,000 for a credit institution and WST 2,000,000 for a bank (s. 8(4)).
What are the fees?+
SIFA's schedule, set by the Minister's notice under s. 31: USD 250 to apply, USD 500 on issue and USD 1,000 on renewal by 31 March for a manager or administrator licence; USD 1,000 on issue for the combined licence; USD 500 to register a public fund, USD 350 to recognise a private or professional fund.
How long does licensing take?+
The IMFA sets no decision period: s. 23(1) lets the Authority grant or refuse a licence in its discretion. The Financial Institutions Act gives the Central Bank four months from a complete application to issue or refuse by Board resolution (s. 6(7)) - a clock that has never yet run for a dealer.
Can the fund take Samoan investors?+
No. An international mutual fund solicits and accepts investments only from non-residents of Samoa (IMFA s. 2). Private funds are capped at 250 investors with USD 25,000 each; professional funds start at USD 100,000 per investor.
Has the Central Bank licensed a securities dealer?+
No, never. The register holds four commercial banks, one credit institution, money-transfer operators, insurers, insurance brokers and agents - no securities broker or dealer, in 2025 or on the April 2026 list - and no regulation under s. 16B(c) has ever set the capital. A client should not plan on a broker licence here.
How is a Samoan fund manager taxed?+
An international company under the 1988 Act is exempt from income taxes, other direct or indirect taxes and stamp duties. Onshore, the company rate is 27%, VAGST is 15%, and 15% final withholding applies to interest, royalties, insurance premiums and management fees paid to non-residents - dividends are not in the s. 10(2) list.
Is there an investor compensation scheme?+
No - none exists in Samoa, and neither Act creates one. Client protection under the domestic chapter rests on s. 16D: a broker has no access to customers' cash or securities, and securities sit with qualifying custodians.
Samoa or Seychelles for a new firm?+
Seychelles has the dealer licence Samoa lacks: USD 50,000 capital, USD 1,500 to apply and USD 3,000 a year, three to six months, source-based tax. Samoa has the cheaper fund-manager door - USD 250 to apply, an exempt international company - and no dealing regime in use. Dealing: Seychelles. A non-resident fund: Apia can work.
Why Prifinance for Samoa?+
We tell you which regime your model falls under - the SIFA manager licence at USD 250 / 500 / 1,000 works, the broker licence has never been issued and we do not sell it - and we build the s. 3 and s. 22(2)(b) file so adequacy is shown without a prescribed number, from our Apia office.
Which licence?+
SIFA manager; dealer never issued.
Capital?+
None prescribed in either Act.
Fees?+
USD 250 / 500 / 1,000.
How long?+
None IMFA · 4 months FIA.
Samoan investors?+
No - non-residents only.
Dealer licensed?+
Never.
Taxes?+
Exempt · 27% · VAGST 15%.
Compensation?+
None exists.
Or Seychelles?+
Dealer vs fund door.
Why you?+
The plain answer, first.
Client notes
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Prifinance is an independent law and advisory firm. We are not a regulator and are not affiliated with, endorsed by, or acting on behalf of the Central Bank of Samoa and the Samoa International Finance Authority or any other public authority. Authorisations are granted by, and obtained directly from, the competent authorities.