Relocation intelligence
🇦🇸 Moving to American Samoa: tax, residency and cost of living
American Samoa is an unincorporated US territory that, unlike the other insular areas, operates its own separate income tax rather than a pure mirror system. It adopted the federal Internal Revenue Code as it stood on 31 December 2000 and levies it locally through the American Samoa Government. As a result the brackets are progressive from 15% to a highest marginal rate of about 39.6%, with a lower standard deduction and personal exemption than current federal levels. Corporate tax runs from 15% to about 34%. Notably, residents are US nationals by birth and not citizens, though they travel on a US passport. More than ninety percent of the land is communal and cannot be sold to outsiders.
Thinking of moving to American Samoa? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.
Key facts
- Top income tax
- 39.6%
- Corporate tax
- 34%
- Capital gains
- 20%
- Wealth tax
- No
- Inheritance tax
- No
- Cost of living index
- 75
- Safety
- 7/10
- Internet quality
- 4/10
- Visa-free destinations
- 186
- Foreigners can own property
- No
- Residency in
- 6 months
- Citizenship in
- 5 years
Taxes
Own separate income tax based on the federal code as of 31 December 2000, levied by the American Samoa Government. Progressive from 15% to about 39.6%, corporate tax 15% to about 34%.
Residency and visas
Residence runs via local and US frameworks; nationals can become citizens through naturalization after residing on the mainland.
Property ownership
More than ninety percent of the land is communal and may not be sold to persons with less than fifty percent Samoan ancestry, so foreigners effectively cannot buy land.
Cost of living and quality of life
American Samoa offers a warm Polynesian culture and strong community, but has limited services, a narrow economy around tuna processing and remoteness.
Passport and mobility
Residents are US nationals by birth, not citizens, but travel on a US passport with visa-free or visa-on-arrival access to about 186 destinations.
Why people move to American Samoa
Strong Polynesian culture and community
The territory preserves fa'a Samoa, a close-knit traditional way of life around family and village.
US passport and federal link
Residents travel on a US passport and benefit from federal ties, even though they are nationals and not citizens.
Honest trade-offs
- Meer dan negentig procent van de grond is communaal en mag niet aan buitenstaanders worden verkocht, waardoor buitenlanders vrijwel geen grond kunnen bezitten.
- De eigen inkomstenbelasting is bevroren op de federale code van 2000 met lagere aftrekken, waardoor het toptarief circa 39,6% bedraagt en de effectieve druk op middeninkomens hoger uitvalt dan onder de huidige federale schijven.
- Inwoners zijn door geboorte Amerikaans onderdaan en geen staatsburger, wat hun stemrecht en toegang tot sommige federale voorzieningen beperkt.
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