- Income tax 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 (asbar.org, asbar.org, americansamoa.gov)
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
- Treaty count not recorded
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| USD 0 | USD 50,000 | 15.0% |
| USD 50,000 | USD 75,000 | 25.0% |
| USD 75,000 | USD 650,000 | 34.0% |
| USD 650,000 | and above | 44.0% |
Personal income
Filing status: single
| Bracket min | Bracket max | Rate | Filing status |
|---|---|---|---|
| USD 0 | USD 26,250 | 15.0% | single |
| USD 26,250 | USD 63,550 | 28.0% | single |
| USD 63,550 | USD 132,600 | 31.0% | single |
| USD 132,600 | USD 288,350 | 36.0% | single |
| USD 288,350 | and above | 39.6% | single |
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
Sources
- IRS — Bona fide residents of American Samoa (accessed Oct 9, 2026) Separate territorial income tax based on IRC as of 31 December 2000; Tax Office contact
- A.S.C.A. § 11.0403 — Samoan Income Tax Act (accessed Oct 9, 2026) Adoption of U.S. IRC in force on 31 December 2000; Chapter 11.05 overrides
- A.S.C.A. § 11.0533 — Corporate tax rates (accessed Oct 9, 2026) Graduated corporate rates and recoupment surcharge
- American Samoa Government Tax Office (accessed Oct 9, 2026) Form 390 individual return; IRS 2000 tax tables published for territorial filing
- Tax Foundation — worldwide corporate tax rates (accessed Oct 9, 2026) Cross-check headline 34% comparison rate for American Samoa
- PwC — United States corporate other issues (accessed Oct 9, 2026) American Samoa maintains an independent territorial tax department
Change history
-
-
- Income tax 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 (asbar.org, asbar.org, americansamoa.gov)
-
- Income tax 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 (asbar.org, asbar.org, americansamoa.gov)
-
- Income tax 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 (asbar.org, asbar.org, americansamoa.gov)
-
- Income tax 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 (asbar.org, asbar.org, americansamoa.gov)
-
- Income tax 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 (asbar.org, asbar.org, americansamoa.gov)
-
- Income tax 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 (asbar.org, asbar.org, americansamoa.gov)
-
- Income tax 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 (asbar.org, asbar.org, americansamoa.gov)
-
- Income tax 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 (asbar.org, asbar.org, americansamoa.gov)
-
- Income tax 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 (asbar.org, asbar.org, americansamoa.gov)