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Step‑by‑step guide to obtaining a Business License in Samoa

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Step‑by‑step guide to obtaining a Business License in Samoa

1. Understand the legal requirement

  • Statutory basis: Section 5 of the Business License Act 1998 mandates that every business—whether local or foreign—must obtain a license from the Inland Revenue Services (part of the Ministry of Customs and Revenue) before commencing operations.

2. Determine your business type

Business Type Application Form
Sole Trader / Partnership [Sole‑Trader/Partnership Form]
Company, Joint Venture or Other Entity [Company/Joint‑Venture Form]

*Forms are available on the Revenue website: Business License Matters.*

3. Gather required documents

  1. Completed Business License Application (signed).
  2. Beneficial Ownership form – mandatory for all except sole traders.
  3. Clear picture(s) or map of the premises location.
  4. Evidence of funds – bank statement, remittance receipt, or loan document.
  5. Professional certification (if applicable) – e.g., Law Society certificate for lawyers, SIA certificate for accountants.

*For foreign investors, additional documentation is required; see the Operational Statement: Application Requirements for New Business Licenses.*

4. Submit your application

  • Send all documents to the Inland Revenue office, Level 4, Development Bank Building.
  • Applications are processed on a first‑come, first‑served basis.

5. Know the fees (as of 2026)

Activity Fee per year
Sole Trader / Partnership SAT $282 per activity
Company / Joint Venture / Others SAT $640 per activity
Special License (temporary or one‑off economic activity) SAT $50 per day

Late renewal after 31 January incurs an additional penalty of $200.

6. Renewal

  • The license is valid from 01 January to 31 December each calendar year.
  • Renew before the expiry date by submitting a Business License Renewal Form and paying the applicable fee at the same Inland Revenue office.
  • Prorated fees apply for new applications approved mid‑year (e.g., approval in June → pay for 7 months).

7. Prohibited activities (Section 4)

You cannot operate any of the following without special permission:

  1. Nuclear and toxic waste disposal or storage.
  2. Export of prohibited products under Samoan law.
  3. Prostitution.
  4. Processing/export of endangered species.
  5. Production of weapons of warfare.

8. Additional considerations

  • Multiple locations: Pay a separate license fee for each distinct premises, even if the same business activity is offered.
  • Closely related activities: If you wish to combine closely related businesses under one license, request Commissioner’s approval with justification.

9. Where to get further assistance

Quick links for reference

Summary: To legally operate a business in Samoa, apply for a license through the Inland Revenue Services, provide the required documents (application form, beneficial‑ownership declaration, premises proof, funds evidence, professional certificates), pay the applicable fee ($282 for sole traders/partnerships or $640 for companies/joint ventures), and renew annually before expiry. Failure to comply may result in fines or operational restrictions.

All information is accurate as of 2026; consult official sources for any updates.

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