American Samoa

Research notes

American Samoa — family-office tax dossier

Last reviewed: 2026-10-15 Tax year: 2026 Reviewer: research agent (Claude), unreviewed by a tax adviser

Summary

American Samoa has its own income tax modelled on the US Internal Revenue Code as it stood in 2000. Its 2025 Form 390 still uses the IRS 2000 tax tables. That means long-term gains at up to 20%, but dividends taxed as ordinary income at up to 39.6%. No estate, gift or wealth tax was found. US citizens resident there exclude only American Samoa-source income from US tax.

Residence and eligibility

Bona fide residence under IRC §937 (presence test, tax home, closer connection), as described in IRS Pub. 570.

Routes:

• Entry permit from the American Samoa Government (EU, US, OTHER): American Samoa runs its own immigration control; US citizens can visit visa-free, but residence for non-Samoans needs a sponsored permit (details not researched).

US citizens: A US citizen who is a bona fide resident of American Samoa excludes only American Samoa-source income from US income tax (IRC §931, Form 4563). Foreign and US dividends and gains on non-Samoan securities stay fully US-taxed, with an American Samoa credit for US tax paid on them (IRS Pub. 570). US estate and gift tax continues to apply.

Capital gains

Long-term capital gains are taxed at a maximum 20% under the 2000-era US rules applied by American Samoa; short-term gains are ordinary income up to 39.6%.

Rate basis: IRS Pub. 570: American Samoa 'has its own separate and independent tax system… modeled on the U.S. Internal Revenue Code'. The Tax Office publishes the IRS 2000 Tax Table for current returns and Form 390 follows the 2000 Form 1040 (Schedule D). Under the 2000 Code the maximum long-term rate was 20% (28% for collectibles). Medium-low confidence.

Holding period rules: More than one year (2000 Code; the 18-month rule had already been repealed).

Foreign assets: Worldwide income; credit for income tax paid to the US, foreign countries or other territories (IRS Pub. 570).

IRS Pub. 570 (2025): 'American Samoa has its own separate and independent tax system… modeled on the U.S. Internal Revenue Code, there are certain differences.' The Tax Office publishes the IRS 2000 Tax Table with its 2023-2025 forms, and the 2025 Form 390 workbook (updated 11 Apr 2026) follows the 2000 Form 1040 layout (Schedule B 'ordinary dividends', Schedule D). The 2000 rate schedule tops out at 39.6% above USD 288,350.

Confidence: low; verification: partially_verified.

JSON: headline 0.2; listed domestic 0.2, listed foreign 0.2, private business 0.2, local real estate 0.2, foreign real estate 0.2.

Dividends

Dividends are ordinary income: the 2000-based code has no reduced qualified-dividend rate, so the top rate is 39.6%.

Rate basis: Top ordinary rate 39.6% from the IRS 2000 tax rate schedules the Tax Office publishes; Form 390 Schedule B reports 'ordinary dividends' with no qualified-dividend line. Credit for US/foreign tax per IRS Pub. 570.

Withholding outbound: Not researched.

Treaty network: No tax treaties; US treaties do not extend to American Samoa.

Confidence: low; verification: partially_verified.

JSON: domestic 0.396, foreign gross 0.396, foreign tax relief 'credit'.

Inheritance and gifts to children

No American Samoa estate, inheritance or gift tax was found. US citizens remain within the US federal estate and gift tax (added by the app).

Gift tax: No American Samoa gift tax found.

Domicile rules: US citizens: federal estate and gift tax unless IRC §2209 applies (citizenship acquired through the possession). US nationals born in American Samoa are not US citizens.

Confidence: low; verification: unverified.

JSON: basis 'none', children 'fully_exempt', exemption 0 USD, brackets [].

Wealth tax

No net wealth tax was found.

Property tax note: Property taxes not researched (much land is communal).

Confidence: low; verification: unverified.

JSON: type 'none'.

Special regimes

None found for passive investors.

Company taxation (kept separate from personal tax)

CIT rate in JSON: None. Corporate income tax follows the 2000-era US corporate rate schedule (graduated, top bracket around 35%); not verified, so left null.

Cost of living notes

Not sourced in this pass (no cost_of_living block). Markers: Pago Pago (-14.2781, -170.7025; Wikipedia (Pago Pago), approx.).

Open questions

• American Samoa Code Annotated Title 11 not opened; rates inferred from the 2000 forms and tables in current use.
• Immigration and residence permits for EU/OTHER citizens not researched.
• [standard/capital_gains] The American Samoa Code (ASCA Title 11) adopting the IRC was not opened; the 20% figure is inferred from the 2000 forms and tables in use.
• [standard/dividends] No American Samoa statute was opened to confirm the absence of a reduced dividend rate.
• [standard/wealth_tax] No primary source states the absence of a wealth tax.
• [standard/inheritance] Absence of a territorial estate or gift tax not confirmed in an American Samoa source.

Sources

• IRS Publication 570 (2025): Tax Guide for Individuals With Income From U.S. Territories: https://www.irs.gov/pub/irs-pdf/p570.pdf
• American Samoa Government Tax Office: 2025 tax forms (Form 390) and IRS 2000 Tax Table: https://www.americansamoa.gov/tax-office
• 2000 Tax Tables & Tax Rate Schedules (published by the American Samoa Tax Office for current returns): https://www.americansamoa.gov/_files/ugd/4bfff9_1996ff9edcd146a3935f528e3a12435a.pdf
• American Samoa Form 390 individual return workbook, 2025 (updated 11 Apr 2026): https://www.americansamoa.gov/_files/ugd/4bfff9_a3bcba04ed65461ba9c6e20f503a8725.xlsx
• 26 U.S. Code § 2209 - Certain residents of possessions considered nonresidents not citizens: https://www.law.cornell.edu/uscode/text/26/2209
• 26 U.S. Code § 937 - Residence and source rules involving possessions: https://www.law.cornell.edu/uscode/text/26/937

Change log

• 2026-10-15: initial research.