The implementation of an enterprise-wide Service Oriented Architecture (SOA) is a complex task. In most cases, evolutional approaches are used to handle this complexity. Maturity models are a possibility to plan and control such an evolution as they allow evaluating the current maturity and identifying current shortcomings. In order to support an SOA implementation, maturity models should also support in the selection of the most adequate maturity level and the deduction of a roadmap to this level. Existing SOA maturity models provide only weak assistance with the selection of an adequate maturity level. Most of them are developed by vendors of SOA products and often used to promote their products. In this paper, we introduce our independent SOA Maturity Model (iSOAMM), which is independent of the used technologies and products. In addition to the impacts on IT systems, it reflects the implications on organizational structures and governance. Furthermore, the iSOAMM lists the challenges, benefits and risks associated with each maturity level. This enables enterprises to select the most adequate maturity level for them, which is not necessarily the highest one.