Gibraltar vs Samoa: which jurisdiction wins?

Gibraltar vs Samoa — both credible, very different trade-offs. Below: side-by-side on the variables that actually move the decision.

	Gibraltar	Samoa
Tax headline	12.5% corporate tax	0% on offshore income
Formation days	7	3
First-year cost	$4,000	$1,600
Treaties	Limited	Limited
Substance	Substance for accrued-in-and-derived-from claim	Light
Banking	Gibraltar International Bank, EMIs	Limited

Talk to a partner before you incorporate.

Wrong jurisdiction, wrong substance, or wrong bank shortlist is a 12-month problem. A 30-minute briefing fixes 80% of it.