Samoa
AI Agent Legal Status: undefined · Autonomy: none
Legal Framework
Samoa has no AI-specific legislation but is actively pursuing digital transformation through its National ICT Policy 2025-2030. The Digitally Connected and Resilient Samoa Project (World Bank partnership, launched March 2025) includes regulatory reforms for data privacy, cybersecurity, and digital governance. Samoa International Financial Services Authority (SIFA) regulates the offshore sector. Cryptocurrency mining is legal. MCIT and UNDP have hosted workshops on AI readiness. No DAO-specific legislation exists but the offshore company regime is well-established.
Key Laws & Regulations
- ◆National ICT Policy 2025-2030
- ◆International Companies Act 1988
- ◆Samoa International Finance Authority Act 2005
- ◆Telecommunications Act 2005
Business Formation
Samoa International Company (IC) and Samoa Limited Life Company (LLC) for offshore. Domestic companies under Companies Act. Setup costs USD 8K-15K for offshore entities. Authorized capital up to USD 1M. No requirement for public disclosure of directors/shareholders for ICs.
Tax Implications
Domestic corporate tax rate 27%. International Companies (ICs) pay 0% on foreign-sourced income. No capital gains tax. VAGST at 15% on domestic goods/services. No tax treaties except with New Zealand. No annual reporting or audit requirements for ICs.
Opportunities
Use Samoa IC structure for international AI businesses with 0% foreign income tax. Participate in digital transformation projects via World Bank partnership. Engage with MCIT on emerging AI policy development. Leverage proximity to NZ market.
Highlights
Well-established offshore company regime with 0% tax on foreign income. Crypto mining legal. Active digital transformation with World Bank/UNDP support. No OECD/FATF blacklisting. Privacy protections for offshore company owners. AI readiness workshops underway.
Risks & Challenges
No AI or digital asset regulatory framework. Limited digital infrastructure and rural connectivity gaps. Outdated legislation being reformed. Affordability barriers. Small domestic market. Digital skills shortages. Regulatory environment still developing.