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AS

American Samoa

Polynesia USD

AS · ASM · #228 · 3 cities

Nomad score 41/100 Compare
Top income tax 39.6% Worldwide system
Corporate tax 44.0%
VAT/GST None standard rate
Tax residency 183 days

American Samoa tax profile

Data year: 2026

Tax system
Worldwide American Samoa imposes a separate territorial income tax on bona fide residents and other persons subject to local law. The Samoan Income Tax Act adopts the U.S. Internal Revenue Code as it stood on 31 December 2000, with amendments in Title 11 Chapter 05 taking precedence. Brackets, exemptions and deductions are not indexed for U.S. federal inflation adjustments. Residents generally report worldwide income on Treasury Form 390. U.S. citizens and residents who are bona fide residents of American Samoa may exclude qualifying American Samoa–source income from the U.S. federal return (Form 4563) but still report other worldwide income to the IRS.
Top PIT rate
39.6%
Corporate tax rate
44.0%
VAT/GST
No VAT/GST
Capital gains tax
20.0% Capital gains are taxed under the adopted IRC rules in effect for 2000 (not current U.S. federal TCJA schedules). Long-term gains on assets held more than one year are generally taxed at 10% or 20% depending on taxable income; short-term gains are taxed as ordinary income at the progressive rates above.
Social security (employee)
7.7%
Social security (employer)
7.7%
Social security cap (annual)
USD 184,500
Dividend withholding
30.0%
Interest withholding
30.0%
Royalty withholding
30.0%
Treaty count
--
Tax authority: American Samoa Government Tax Office Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate USD equivalent
USD 0 USD 50,000 15.0% $0 – $50,000
USD 50,000 USD 75,000 25.0% $50,000 – $75,000
USD 75,000 USD 650,000 34.0% $75,000 – $650,000
USD 650,000 and above 44.0% $650,000 +
Personal income Filing status: single
Personal income brackets
Bracket min Bracket max Rate USD equivalent Filing status
USD 0 USD 26,250 15.0% $0 – $26,250 single
USD 26,250 USD 63,550 28.0% $26,250 – $63,550 single
USD 63,550 USD 132,600 31.0% $63,550 – $132,600 single
USD 132,600 USD 288,350 36.0% $132,600 – $288,350 single
USD 288,350 and above 39.6% $288,350 + single
Local currency: USD

Tax residency

Days threshold
183 days
Residency rules
For American Samoa income tax, bona fide residents file Form 390 with the Tax Office. For U.S. federal purposes, IRC section 937 defines bona fide residence in American Samoa using a 183-day presence test (with alternative presence tests for U.S. citizens and resident aliens), no tax home outside the territory, and no closer connection to the United States or a foreign country. Nonresident aliens use a substantial-presence test with the territory substituted for the United States.
Exit tax
No
CFC rules
No

Filing information

Fiscal year
01-01 – 12-31
Filing deadline
April 15
Extension deadline
October 15
Individual returns use Form 390. The statutory due date aligns with the U.S. April 15 calendar deadline; the Tax Office may announce filing-season dates and occasional extensions for a specific tax year. Corporate returns are generally due on the 15th day of the fourth month after the tax year end under the adopted IRC filing rules.

Sources

Change history

    • Brackets updated

    Full refresh — corrected PIT/CIT from erroneous U.S. federal mirror; added 2000 PIT and A.S.C.A. corporate brackets, Tax Office URL, sources and prose (https://asbar.org/code-annotated/11-0403-imposition-of-tax-citation/, https://asbar.org/code-annotated/11-0533-partial-recoupment-of-corporate-taxes/, https://www.americansamoa.gov/tax-office)

    • Brackets updated

    Full refresh — corrected PIT/CIT from erroneous U.S. federal mirror; added 2000 PIT and A.S.C.A. corporate brackets, Tax Office URL, sources and prose (https://asbar.org/code-annotated/11-0403-imposition-of-tax-citation/, https://asbar.org/code-annotated/11-0533-partial-recoupment-of-corporate-taxes/, https://www.americansamoa.gov/tax-office)

    • Brackets updated

    Full refresh — corrected PIT/CIT from erroneous U.S. federal mirror; added 2000 PIT and A.S.C.A. corporate brackets, Tax Office URL, sources and prose (https://asbar.org/code-annotated/11-0403-imposition-of-tax-citation/, https://asbar.org/code-annotated/11-0533-partial-recoupment-of-corporate-taxes/, https://www.americansamoa.gov/tax-office)

    • Brackets updated

    Full refresh — corrected PIT/CIT from erroneous U.S. federal mirror; added 2000 PIT and A.S.C.A. corporate brackets, Tax Office URL, sources and prose (https://asbar.org/code-annotated/11-0403-imposition-of-tax-citation/, https://asbar.org/code-annotated/11-0533-partial-recoupment-of-corporate-taxes/, https://www.americansamoa.gov/tax-office)

    • Brackets updated

    Full refresh — corrected PIT/CIT from erroneous U.S. federal mirror; added 2000 PIT and A.S.C.A. corporate brackets, Tax Office URL, sources and prose (https://asbar.org/code-annotated/11-0403-imposition-of-tax-citation/, https://asbar.org/code-annotated/11-0533-partial-recoupment-of-corporate-taxes/, https://www.americansamoa.gov/tax-office)

    • Brackets updated

    Full refresh — corrected PIT/CIT from erroneous U.S. federal mirror; added 2000 PIT and A.S.C.A. corporate brackets, Tax Office URL, sources and prose (https://asbar.org/code-annotated/11-0403-imposition-of-tax-citation/, https://asbar.org/code-annotated/11-0533-partial-recoupment-of-corporate-taxes/, https://www.americansamoa.gov/tax-office)

    • Brackets updated

    Full refresh — corrected PIT/CIT from erroneous U.S. federal mirror; added 2000 PIT and A.S.C.A. corporate brackets, Tax Office URL, sources and prose (https://asbar.org/code-annotated/11-0403-imposition-of-tax-citation/, https://asbar.org/code-annotated/11-0533-partial-recoupment-of-corporate-taxes/, https://www.americansamoa.gov/tax-office)

    • Brackets updated

    Full refresh — corrected PIT/CIT from erroneous U.S. federal mirror; added 2000 PIT and A.S.C.A. corporate brackets, Tax Office URL, sources and prose (https://asbar.org/code-annotated/11-0403-imposition-of-tax-citation/, https://asbar.org/code-annotated/11-0533-partial-recoupment-of-corporate-taxes/, https://www.americansamoa.gov/tax-office)

    • Brackets updated

    Full refresh — corrected PIT/CIT from erroneous U.S. federal mirror; added 2000 PIT and A.S.C.A. corporate brackets, Tax Office URL, sources and prose (https://asbar.org/code-annotated/11-0403-imposition-of-tax-citation/, https://asbar.org/code-annotated/11-0533-partial-recoupment-of-corporate-taxes/, https://www.americansamoa.gov/tax-office)

    • Brackets updated

    Full refresh — corrected PIT/CIT from erroneous U.S. federal mirror; added 2000 PIT and A.S.C.A. corporate brackets, Tax Office URL, sources and prose (https://asbar.org/code-annotated/11-0403-imposition-of-tax-citation/, https://asbar.org/code-annotated/11-0533-partial-recoupment-of-corporate-taxes/, https://www.americansamoa.gov/tax-office)

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