American Samoa
Polynesia · AS · 0 treaties
Tax profile
| Corporate income tax | 34% |
| Withholding — dividends | 30% |
| Withholding — interest | 30% |
| Withholding — royalties | 30% |
| VAT / GST (standard) | 0% |
| Personal income (top rate) | 39.6% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | Basic |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- Physically present in American Samoa for at least 183 days during the tax year (presence test under IRC §937 and related IRS guidance for U.S. territories)
- Alternatively satisfy one of the multi‑year or comparative presence tests for a U.S. territory (e.g., 549 days over the current and two preceding tax years with at least 60 days in each year; or more days in the territory than in the U.S. with limited U.S. earned income; or no significant connection to the U.S.) while treated as a bona fide resident of that territory
- Do not have a tax home outside American Samoa during the tax year
- Do not have a closer connection to the United States or a foreign country than to American Samoa during the tax year
Ending tax residence primarily requires failing the bona fide residency tests (especially the 183‑day / presence, tax home, and closer connection tests), but high‑income individuals moving to or from a U.S. territory must also deal with IRS reporting (Form 8898) when beginning or ending bona fide residence, which adds some procedural complexity.
Source: Internal Revenue Service (IRS)