American Samoa
AS: 3 company types, its taxes, banking and business environment.
Forming a company
Company types in American Samoa
The 3 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names AS. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for AS.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for American Samoa: where to register, file and check.
Blocs and agreements
The trade arrangements AS belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
American Samoa’s own position
- Customs territory
- Its own (outside the customs territory of the United States; customs administered by the Government of American Samoa)
Quote
Importations into Guam, American Samoa, Wake Island, Midway Islands, Johnston Atoll, and the Commonwealth of the Northern Mariana Islands are not governed by the Tariff Act of 1930
- VAT territory
- Not in our records
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 34%Official asbar.org as of 2026-10-14 · the rate for the Corporation (domestic, for profit)
Quote
34 percent of so much of the taxable income as exceeds $75,000 but does not exceed $650,000
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- Not in our records
VAT
The tax on what the company sells in AS, and when it must register, as the tax authority states it.
- Standard rate
- Not in our recordsThe tax authority’s pages have not been read for AS.
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for AS yet.
Economy and trade
What it exports
Goods AS exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes AS’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Flours, meals and pellets, of meat or meat offal, of fish or of crustaceans, molluscs or other aquatic invertebrates, unfit for human consumption; greaves HS 2301 | 39.6% | 30.1% | 40.1% | US$13 m |
| Chemical wood pulp, dissolving grades HS 4702 | under 0.05% | 1.9% | 14.6% | US$5 m |
| Meat of sheep or goats, fresh, chilled or frozen HS 0204 | under 0.05% | under 0.05% | 7.3% | US$2 m |
| Parts and accessories of articles of headings 9301 to 9304 HS 9305 | under 0.05% | under 0.05% | 5.4% | US$2 m |
| Ferrous waste and scrap; remelting scrap ingots of iron or steel HS 7204 | 1.5% | 5.0% | 4.7% | US$2 m |
| Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils HS 2710 | 5.1% | 7.9% | 4.5% | US$1 m |
| Telephone sets, including smartphones and other telephones for cellular networks or for other wireless networks; other apparatus for the transmission or reception of voice, images or other data, including apparatus for communication in a wired or wireless network (such as a local or wide area network), other than transmission or reception apparatus of heading 8443, 8525, 8527 or 8528 HS 8517 | 0.29% | 5.3% | 2.2% | US$1 m |
| Parts and accessories of the motor vehicles of headings 8701 to 8705 HS 8708 | 1.6% | 2.5% | 2.0% | US$1 m |
| Motor cars and other motor vehicles principally designed for the transport of persons (other than those of heading 8702), including station wagons and racing cars HS 8703 | 1.3% | 0.37% | 1.5% | US$1 m |
| Special purpose motor vehicles, other than those principally designed for the transport of persons or goods (for example, breakdown lorries, crane lorries, fire fighting vehicles, concrete-mixer lorries, road sweeper lorries, spraying lorries, mobile workshops, mobile radiological units) HS 8705 | under 0.05% | under 0.05% | 1.4% | US$0 m |
Total goods exports, 2024: US$33 m. The ten largest headings are shown.