What is the dividend withholding tax rate in American Samoa?

The dividend withholding tax rate in American Samoa is 30%.

How long does it take to become a tax resident in American Samoa?

It takes 183 days to establish tax residency in American Samoa.

Does American Samoa have tax treaties?

American Samoa has 0 tax treaties.

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American Samoa

Polynesia · AS · 0 treaties

What are the main tax rates in American Samoa?

American Samoa has a top personal income tax rate of 39.6% and a corporate tax rate of 34%. The standard VAT rate is 0%.

Crypto tax in American Samoa How to move to American Samoa

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

Common questions

What is the dividend withholding tax rate in American Samoa?: The dividend withholding tax rate in American Samoa is 30%.
How long does it take to become a tax resident in American Samoa?: It takes 183 days to establish tax residency in American Samoa.
Does American Samoa have tax treaties?: American Samoa has 0 tax treaties.

Tax residency

Moderate

What 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)