Tax in American Samoa
Last reviewed: · by TaxProsRated editorial
TL;DR
American Samoa's Tax Office administers a non-mirror US territorial tax framework: progressive personal income tax with American Samoa-specific rates, corporate income tax with American Samoa-specific framework, and excise taxes. US territory with separate (non-mirror) tax code.
Tax authority
Tax Office under the Government of American Samoa [SC1].
Filing framework
Annual returns due 15 April.
Residency
American Samoa-resident framework; bona-fide-resident treatment under IRC §931 (American Samoa-specific).
Personal income tax
Progressive bands under American Samoa-specific framework.
Corporate tax
American Samoa-specific framework. Separate from US framework (unlike Guam's mirror code).
Indirect tax
Excise taxes; no general sales tax/VAT.
Cryptoassets
Not specifically addressed.
Treaties
Not a separate treaty jurisdiction.
Frequently asked
What is the American Samoa tax framework?
Non-mirror US territorial tax framework with American Samoa-specific personal and corporate tax rates. Bona-fide-resident treatment under IRC §931. Excise taxes; no general sales tax/VAT.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Tax Office (American Samoa) · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in American Samoa as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.