Samoa vs Delaware (USA): which jurisdiction wins?

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

	Samoa	Delaware (USA)
Tax headline	0% on offshore income	21% federal + 8.7% Delaware (no state tax on non-DE income)
Formation days	3	1
First-year cost	$1,600	$1,200
Treaties	Limited	70+
Substance	Light	US tax presence considerations
Banking	Limited	Mercury, Brex, plus tier-1 US banks

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.