American Samoa

Last update: 2026-05-10
AS
Pros
Exemption from US federal income tax on income sourced within the territory
Strategic access to US markets while maintaining local control over business regulations
High level of personal safety and a close-knit community oriented toward traditional values
Cons
Restrictive communal land ownership laws limiting private property acquisition for non-indigenous entrepreneurs
Significant geographic isolation leading to high transportation costs and limited infrastructure development
Potential for administrative delays and local political influence within the regulatory environment
Personal income
NONE
Corporate
NONE
Capital gains
NONE
VAT (standard)
NONE
i 4.7 DIVIDEND PIPELINE
i 4.5 HOLDING
i 2.2 VERY LOW TAX
i 2 CRYPTO HAVEN
i 2 PRIVACY GRADE
i 0.9 EASY CITIZENSHIP
VERYLOW TAX 2.2/10 HOLDING 4.5/10 DIVIDENDPIPELINE 4.7/10 CRYPTOHAVEN 2/10 PRIVACYGRADE 2/10 EASYCITIZENSHIP 0.9/10
01/08

Will American Samoa tax what you earn?

income tax tax residency territorial system

NO. American Samoa doesn't tax personal income, and doesn't reach for you when you settle. No withholding, no return, no centre-of-vital-interests test waiting to trip. Salary is a non-event here, both in the rate and in the paperwork.

Personal income taxi
NONE
no personal income tax framework
Income simulatori
N/A
no income tax framework — nothing to simulate
Tax residence testi
N/A
no formal tax residency test · matters mainly for citizenship / immigration tracks
02/08

Will American Samoa tax what you own?

capital gains wealth tax inheritance dividends interest

NO. American Samoa doesn't tax what you hold. No capital gains, no annual wealth assessment, no inheritance regime. The value sitting in your portfolio compounds untouched, and leaves it the same way it arrived.

Capital gainsi
NONE
no capital gains regime
Dividend taxi
NONE
no dividend tax
Interest incomei
NONE
no interest income tax
Wealth taxi
NONE
no annual wealth tax · no real-estate wealth tax · no net-worth assessment
Crypto · tax regimei
Regime
PROGRESSIVE
Rate
20%
American Samoa adopts the U.S. Internal Revenue Code as of December 31, 2000 (ASCA § 11.0403). Consequently, it follows U.S. principles treating cryptocurrency as property. Long-term capital gains (assets held >12 months) are taxed at a maximum rate of 20%, while short-term gains and professional trading are taxed as ordinary income at progressive rates reaching 39.6%. Residents are also subject to a 2% wage tax on earned income and an alternative minimum tax of 4% on adjusted gross income (AGI).
Crypto-to-cryptoi
TAXABLE
each swap counts as a disposal — gains realised at every trade
FATF travel rulei
NOT SIGNED
no information-sharing obligation on VASP transfers
Inheritance systemi
NONE
no estate tax · no heir-based duties · no succession tax framework. Wealth transfers across heir-classes are not taxed in this jurisdiction. Only standard probate / registration fees may apply.
03/08

Is it easy to run a company in American Samoa?

corporate tax criminal liability public registry VAT IP box

YES. American Samoa delivers the maximum operational chill: no corporate income tax on standard profits, no criminal liability for misuse of corporate assets, and non-public corporate registries. The state doesn't take a cut, doesn't put your intra-company flows on a prosecutor's desk, and doesn't drop your name into a public search box. VAT sits at n/a.

Corporate taxi
NONE
no corporate income tax framework
IP Box · Patent Boxi
NONE
no IP regime · IP income taxed under standard corporate rules
Misuse of corporate assetsi
NO CRIMINAL LIABILITY
N/A - Civil Matter / Breach of Fiduciary Duty
American Samoa follows U.S. common law principles where the misuse of corporate assets by a sole shareholder-director of a solvent company is not a criminal offense. Under the American Samoa Code Annotated (ASCA), crimes such as stealing (§ 46.4103) and embezzlement (§ 46.4104) require the misappropriation of property belonging to 'another.' In a sole-owner scenario, the owner's consent to the use of funds typically negates the criminal intent required for theft. Such conduct is instead addressed through civil remedies, such as 'piercing the corporate veil' to hold the individual liable for corporate debts, or through tax penalties for undeclared personal benefits (constructive dividends).
Shareholders privacyi
PRIVATE
Department of Commerce (DOC) - Territorial Registrar
Directors privacyi
PRIVATE
Department of Commerce (DOC) - Territorial Registrar
Incorporation costi
Limited Liability Company (LLC)
Limited Liability Company (LLC)
Articles of Organization Filing Fee USD 50
General Business License Fee USD 150
Professional Incorporation Service (Online Portal) USD 100
Registered Agent Initial Fee USD 50
Total USD 350
VAT standard ratei
NONE
no general VAT · no consumption tax framework
04/08

Is American Samoa good for your holding company?

treaty network participation exemption withholding

NO. American Samoa doesn't carry a treaty network, which makes it unsuitable as a holding jurisdiction. Any dividend flowing in or out faces full statutory withholding, and no domestic participation exemption can compensate for missing relief on the source side.

Territorial systemi
Individuals
WORLDWIDE
Corporates
WORLDWIDE
Individuals: worldwide income taxation regardless of source. Corporates: worldwide.
Participation exemptioni
100%
10% holding · 12 months min
CFC rulesi
NONE
no controlled foreign corporation regime · foreign-source corporate income out of scope
WHT · dividendsi
no withholding on outbound dividends
WHT · interest
no withholding on outbound interest
WHT · royalties
no withholding on outbound royalties
Tax-haven WHT
no punitive rate on record
Treaties signedi
0
active
Treaties pending
in negotiation
Tax treaty networki
origin · AS 0% > 0% no treaty
Inspect a country
Hover any country on the map to read its withholding-tax treaty with AS.
Country Status Dividends Interest Royalties
// no treaties match
05/08

What does it cost to come and go from American Samoa?

exit tax territorial system dual citizenship

SOME. American Samoa taxes worldwide income while you're resident, but there's no exit tax on the way out. The cost of leaving is mostly paperwork: unrealised gains follow you to the next jurisdiction untouched.

Exit taxi
NONE
no triggers active · residence change tax-free · no deemed-disposal mechanism
Dual citizenship
FORBIDDEN
naturalisation requires renouncing existing citizenship
Citizenship paths
Residence
Marriage
Birth
Descent
Investment
06/08

Will American Samoa protect your privacy?

info exchange corporate registries

YES. American Samoa has joined almost none of the major automatic-exchange frameworks (CRS, FATCA, CARF, MLI, MAAC), and its corporate registries are non-public. Account flows stay out of foreign hands; ownership stays out of public ones. Discretion is built into the system.

Multilateral reporting frameworks 0/10 active
CRS
CARF
FATCA
MLI
BEPS
MAAC
GLOBAL FORUM
EOIR
CRYPTO-CARF
CRYPTO TRAVEL RULE
07/08

Is American Samoa itself a liability?

blacklists FATF standing

YES. American Samoa sits on multiple major blacklists. Counterparties routinely apply anti-abuse rules, higher withholding, or refuse the transaction entirely. The jurisdiction itself is the risk, regardless of the substance of what you're doing inside it.

Blacklist exposure Listed by 5 authorities
FATF
grey / black list
EU
non-cooperative list
FRANCE
ETNC list
SPAIN
tax-haven list
PORTUGAL
favourable regimes
BRAZIL
low-tax list
08/08

Will you feel free in American Samoa?

press freedom crypto CBDC EU

Not enough data to assess civil liberties and financial freedom in American Samoa.

Press freedom · RSF indexi
Central bank digital currencyi
NONE
no announced CBDC program · no pilot · no retail or wholesale prototype on record
SEE ALSO

Other jurisdictions worth comparing

Picked by similarity of strategic profile to American Samoa. No editorial ranking — neighbours in the same scoring space.

PROFILE-ADJACENT Same shape, comparable overall friction.
NOTABLY MORE FAVORABLE Same family of strategies, higher total score.
NOTABLY LESS FAVORABLE Same family of strategies, lower total score.