Oceania & Pacific · Polynesia

Samoa

Samoa has the best passport of any Pacific CBI candidate — including Schengen access that Vanuatu lost — and a citizenship-by-investment law that has sat unused for a decade.

Last verified July 2026129 visa-free destinations

Tax position

Income tax (top): 27% top marginal rate
Capital gains: none
Wealth tax: none
Inheritance tax: none
Special regime: None of note. Rates should be confirmed with the Samoa Ministry for Revenue before reliance.
Territorial: No — worldwide income taxed
CFC rules: No
Exit tax: No
CRS: Participating

1 route into Samoa

Paused

Samoa CBI

Citizenship by investment

from $4M

Is Samoa actually right for your family?

We will tell you if it is not. That is the whole service.

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