Tax in American Samoa

Who is the tax authority?

The American Samoa Department of Treasury — Tax Office administers the territory's tax system. It operates under the Government of American Samoa in Pago Pago.

The legal foundation is IRC §7654, which mandates the Mirror Code relationship. AS-source income paid to AS residents is taxed under the AS framework, not by the IRS directly. AS-source income paid to US residents still runs through the IRS with a foreign tax credit available for AS taxes paid.

The AS Tax Office collects revenue that funds the territorial government. Federal grants supplement local revenue significantly — the tuna-canning industry (StarKist, Samoa Tuna Processors) and federal grants together dominate the AS economy.

What is the tax year and when are returns due?

American Samoa's tax year is the calendar year, matching the US federal schedule (1 January to 31 December). Returns are due 15 April for the prior year.

An extension to 15 October is available via federal Form 4868. The extension covers the filing date only — any tax owed is still due 15 April to avoid interest and penalties.

Who qualifies as a bona fide AS resident?

Bona fide residency in American Samoa is governed by IRC §937 (part of the broader §931 framework). Two conditions must both be met.

First, the individual must be physically present in AS for at least 183 days in the tax year OR meet the center-of-life test (closer ties to AS than any other single place — home, family, business, social affiliations). Second, the individual must have a tax home in AS and not have a closer connection to the US or a foreign country.

A five-year continuous residency builds a stronger bona fide claim. Bona fide AS residents exclude AS-source income from US federal gross income under IRC §931 — they file only with the AS Tax Office for that income. US-source income earned by a bona fide AS resident still runs through the IRS.

What are the personal income tax rates?

American Samoa mirrors the federal income tax brackets under IRC §1 via the §7654 Mirror Code. The same marginal rates that apply to US federal filers apply to AS residents on their AS-source income.

The standard deduction and personal exemption amounts mirror the federal figures. AS residents claim these deductions against AS-source income on their AS return — not on a federal Form 1040 for that income.

How does corporate income tax work?

American Samoa mirrors the federal corporate income tax rate under IRC §11 via the §7654 Mirror Code. The flat 21% rate took effect after the 2017 Tax Cuts and Jobs Act (TCJA).

The AS government may offer local tax concessions or incentive-zone arrangements for qualifying investments — terms are set by AS law separately from the federal mirror framework. Companies operating in the tuna-processing sector have historically received specific AS incentives.

Is there VAT or a general sales tax?

American Samoa does not levy VAT or a general sales tax. The Mirror Code framework mirrors the federal IRC, which has no federal-level consumption tax.

Import duties and customs fees apply to goods entering AS. The territory is outside the US customs zone, so imports from the US mainland face AS customs duties rather than being treated as domestic shipments.

What currency does American Samoa use?

American Samoa uses the US Dollar (USD). There is no separate territorial currency.

Federal FBAR (FinCEN Form 114) and Form 8938 reporting obligations apply to AS residents who hold foreign financial accounts. AS bank accounts are domestic US accounts — FBAR does not apply to them.

How are cryptoassets treated?

American Samoa has no AS-specific crypto legislation. AS mirrors the federal IRC, so federal IRS guidance on cryptoassets applies to AS-source income.

Federal Form 8949 and Schedule D govern crypto reporting. AS Tax Office accepts the federal Form 8949 methodology. FBAR and Form 8938 obligations apply to offshore crypto holdings per federal rules.

What is the treaty network?

American Samoa is not an independent treaty jurisdiction. AS residents benefit from US bilateral tax treaties as a function of the Mirror Code and the broader US treaty network — coverage flows from the US, not from a separate AS negotiating posture.

US-AS residents who earn income from treaty countries benefit from reduced withholding rates under the applicable US bilateral treaty. The OECD Multilateral Instrument (MLI) applies through the US position — AS follows suit as a Mirror Code territory.

Where does American Samoa sit in the US-territories cohort?

American Samoa sits in the US Pacific territories cohort alongside Guam, Northern Mariana Islands (CNMI), and the US Virgin Islands (USVI). Puerto Rico shares the same federal bona-fide-residency framework (IRC §933/§936) but applies Pillar Two rules separately.

Common pitfalls and complexities

The Mirror Code framework is distinctive among US territories and creates several cross-border traps:

When should you talk to an Enrolled Agent or US-territory Tax-Adviser?

Some AS-related situations can be handled through the AS Tax Office directly. Others carry real complexity:

• You are establishing or relinquishing bona fide AS residency and need to assess the 183-day and center-of-life tests simultaneously
• You earn both AS-source and US-source income and need to correctly bifurcate returns between the AS Tax Office and the IRS
• You operate a business in AS after the §936 repeal and are evaluating what local AS incentives remain available
• You hold offshore financial accounts and are unsure which trigger FBAR or Form 8938 obligations
• You are a US Citizen who relocated to AS and are unclear on the interaction between worldwide income and the §931 exclusion
• You received a notice from the AS Tax Office or the IRS referencing conflicting assessments on the same income
• You are importing goods into AS from the US mainland and need to model AS customs duties versus US domestic treatment

You can find vetted Enrolled Agents and US-territory-experienced tax professionals through the directory below.

This page provides general information only. It is not personal guidance for your specific situation. Tax rules change. Always verify current figures with the AS Tax Office at treasury.americansamoa.gov or with a licensed US-territory Tax-Adviser before filing.