Samoa trust cost depends mainly on the structure, not a fixed tariff: companies and accounts under the trust, the drafting and the trustee's yearly work. We publish the set-up fee for a standard trust or foundation in Samoa on this page; annual administration, event-based work and third-party charges are quoted after we review your case.
The set-up fee for a Samoa trust is shown under the key facts. The other groups of cost depend on the structure and are quoted after we review your case.
Set-up
Structure design and onboarding checks
Trust deed drafting by the law firm
Trustee acceptance and account opening
Ongoing
Annual trustee fee
Accounting, minutes and records
Reporting to authorities
Third party
Bank and custodian charges
Tax and legal advice in other countries
Registry or stamp duty where it applies
Key facts
Trust structure
The Foundations Act 2016 provides for Samoan foundations[3]
Governing law
Trusts Act 2014, with a 2016 amendment, and the common law[1]
Trustee requirement
The Trustee Companies Act 2017 governs trustee companies[2]
Numbers in brackets point to the Sources list at the end of this page.
Set-up fee
Standard trust
USD 14,000
Trust set-up in Samoa: the fee is fixed for the standard scope listed below.
Includes
Client onboarding, KYC and due diligence
Structure design
Trust deed or foundation charter drafted through a partner law firm
Acceptance of trusteeship by a local partner trustee, coordinated by One Pacific Trust
Filing of any registration the law requires
Excludes
Government fees, initial and annual (passed through at cost)
Stamp duty
Holding or underlying companies
Bank account opening
Tax advice in other countries
Annual trustee, administration and event fees (quoted separately)
VAT or GST where applicable
Standard foundation
USD 17,000
Foundation set-up in Samoa: the fee is fixed for the standard scope listed below.
Includes
Client onboarding, KYC and due diligence
Structure design
Trust deed or foundation charter drafted through a partner law firm
Acceptance of trusteeship by a local partner trustee, coordinated by One Pacific Trust
Filing of any registration the law requires
Excludes
Government fees, initial and annual (passed through at cost)
Stamp duty
Holding or underlying companies
Bank account opening
Tax advice in other countries
Annual trustee, administration and event fees (quoted separately)
VAT or GST where applicable
This fee includes the local partner trustee's acceptance fee as agreed with One Pacific Trust.
Set-up fees shown are One Pacific Trust fees in US dollars for the standard scope described, before government, registry, bank and other third-party charges, which are passed through at cost or billed to you directly.
Annual administration, event-based work and anything outside the standard scope are quoted after we review your case.
A published fee is not an offer and is not tax or legal advice; the terms that apply are those set out in writing when you engage us.
Set-up costs: what they cover
Illustration, not a real client.
Everything in this group is paid once, before the trust holds a single asset. The written terms state the due date of each item.
Client acceptance and design. Our identity and source-of-funds review, and the work with your lawyer on the shape of the structure.
Legal drafting. A law firm drafts the deed and letter of wishes. Every special clause, extra role or bespoke power adds drafting time.
Trustee acceptance. The trustee reviews the file, runs its own checks and accepts office.
Local filing. If your lawyer confirms that a filing follows signing, any government charge for it is a separate line.
Holding company. If a company sits under the trust, its formation is a separate item.
The lawyer and tax adviser you use at home bill you themselves. Their fees sit outside our estimate, yet they belong in your own sum of what the structure costs.
Ongoing trustee and administration costs
Yearly charges pay for running the trust, and over its life they can add up to more than the set-up. A Samoan trustee company charges for holding office, keeping accounts and records, holding meetings and passing resolutions.
The Trustee Companies Act 2017 governs trustee companies (source: PacLII, Trustee Companies Act 2017). What it means for the way a trustee may charge is a point your lawyer confirms for your case.
Our own administration covers reporting, the yearly review of identity papers and the preparation of the requests you send.
A change in the trust triggers an event charge: a payment to a beneficiary, a new beneficiary, a different protector, an amended deed, or the end of the trust.
A quiet year costs less than a year of frequent payments or many accounts.
Ask how the trustee reviews its charges over time and what notice it gives before a change. Ask also what it charges if you later move the trust to another trustee. Those answers belong in the written terms.
Read the yearly lines of any competing estimate as carefully as its set-up line, since a cheap start can sit above an expensive annual bill.
Third-party costs
Other parties set some of the charges, and each appears on its own line. The main ones:
Government charges for any filing, once your lawyer confirms what applies.
Fees of the corporate services firm for any holding company.
Bank or brokerage account charges in the trustee’s name.
Accounting or audit fees for companies under the trust, where required.
Translation and certification of documents, if your papers are not in English.
These amounts change from time to time, and we confirm them in writing at the date of your estimate. We have no published Samoan fee schedule to cite, so we state no third-party figures.
What changes the total
Five points decide most of an estimate. Having them ready before you write saves a round of questions.
Factor
Why it matters
Kinds of assets
Shares in private companies and property need more work than cash
Holding companies
Each company adds formation, agent and accounting charges
Number of accounts
Each bank or brokerage relationship adds checks and reporting
Roles in the deed
A protector or adviser adds drafting and notices
Activity each year
Distributions and changes bring event charges
Basis: our pricing approach for this service, 2026-11-05. The set-up fee shown on this page is for a standard trust or foundation; any other estimate yields to the written terms of the trustee and the law firm.
A quote from us shows every line rather than one total, so you can see what the drafting and the record-keeping include.
Describe your plans in plain words and we turn them into a quote. It is not an offer: the written terms of the trustee and the law firm come first and take precedence.
Your message should name the asset types you plan to transfer, any holding company and the number of beneficiaries. Mention a protector or an investment adviser too, because either role changes the drafting.
Any estimate is confirmed once the written terms are agreed. Ask for a quote for Samoa when you are ready.
The structure decides, not the place. Companies and accounts, the kinds of assets, the drafting and the trustee's yearly work set most of the total. We publish the set-up fee for a standard trust or foundation; ongoing administration, event work and third-party charges are quoted after we review your case. Ask us for a quote.
What do I pay for when I set up a trust in Samoa?
The first bill covers client acceptance, design, the deed and letter of wishes, trustee acceptance and any holding company. Yearly administration, government charges and bank fees come after that, over the life of the trust. The written terms list every item ahead of your commitment.
Are there ongoing costs for a trust in Samoa?
Yes. Once the trust exists there is a yearly trustee fee, accounts and record-keeping, and charges set by others such as the bank. Some events, such as a distribution or a change of trustee, may be charged when they happen. The written terms list each yearly item before you commit.
How do I get a quote for a trust in Samoa?
Send the family, the assets and the aim with your quote request and they become a quote with each part itemised and its assumptions stated. It is no offer, and the written terms come first. Mention any holding company or protector, since either changes the drafting.
Pick a question for a short answer from our FAQ. Nothing you choose here is sent anywhere. This is a scripted guide from our FAQ, not live chat and not advice.
Setting up, the law and tax
What happens, step by step, when you set up an offshore trust?
First agree the purpose and who should benefit. Your lawyer drafts the deed under the chosen law while the trustee checks identity and the source of the assets. After signing, the assets move into the trustee’s name and are recorded. The guide shows each stage in more detail.
Usually the owner transfers the shares or membership interest to the trustee under the deed, after checking the company’s own documents and any consent a lender or partner must give. The trustee then holds the interest and the company carries on. Company, tax and local law checks come first, so involve your lawyer.
Yes, in the places whose law provides for them. A trust needs a lawful purpose, a valid deed under its governing law, and taxes and reporting dealt with where the people involved live. It cannot be used to hide assets, defeat existing creditors or evade tax. A trustee will refuse a trust whose purpose or funding it cannot confirm.
It depends on where the settlor, the beneficiaries, the trustee and the assets are, and on the law that governs the trust. Many countries tax trust income or distributions in the hands of the people they treat as owners or recipients, and exchange account data under international reporting rules. We do not give tax advice, so ask your own adviser before you sign.
How long does it take to appoint a Hong Kong trustee?
Time depends mostly on how quickly documents arrive and on checks by banks and registries outside our control, so we do not promise a date. Once you apply, the client portal shows each step and what is outstanding, and a 30-minute call sets out what to prepare first.
The cost depends on the structure, the places and assets involved, how many parties the trustee must check, and how much work the trust needs each year. We publish the set-up fee for each place; annual administration and event-based work are quoted after we review your case. Banking, legal and registry charges outside our control can add to it.
A trustee can borrow only if the deed and the governing law allow it. A lender will usually ask to see the deed, the trustee’s authority and the purpose of the loan. Some deeds limit borrowing or need a protector’s consent. Ask a lawyer before approaching a lender.
What is asset management, and is it what a trustee does?
Asset management means running investments for a client, usually under a licence. A trustee does something different: it holds the assets, checks instructions against the deed, approves distributions and keeps the record. A bank or licensed manager that the deed allows for can run the investments.
Hong Kong
Singapore
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