Tax Map · Relocation rankings

Tax residency in American Samoa

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• 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

American Samoa has no investment or nomad visa; a foreign individual generally can only obtain residence through a pre‑approved family‑based or employment‑based immigration petition and must have that residency approved before entering.

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.

“Bona fide residents may be citizens, resident aliens or nonresident aliens of the U.S. In general, you are a bona fide resident of a U.S. Territory, if during the tax year, you: Meet the Presence Test, Do not have a tax home outside the U.S. territory during the tax year, and Do not have a closer connection to the U.S. or a foreign country than to the U.S. territory during the tax year. If an individual moves to or from a territory and has worldwide income of more than $75,000 that year, it is necessary to file Form 8898, Statement for Individuals Who Begin or End Bona Fide Residence in a U.S. Possession, with the Internal Revenue Service (IRS).” — Internal Revenue Service (IRS)

Estimate — confirm against the linked sources. See methodology.