American Samoa Tax Guide 2026: Mirror Code, US Nationals Status & ASG Tax Authority

KEY INSIGHT

American Samoa is a unique US territory where native Samoans are US nationals but not US citizens by birth — a status found nowhere else in the US territorial system. American Samoa uses a modified mirror code income tax system administered by the American Samoa Government (ASG) Tax Office. Bona fide residents of American Samoa exclude AS-source income from US federal income tax under IRC §931. Unlike most US territories, American Samoa has NOT adopted the US minimum wage — local wages are set by local law. The territory has significant tuna canning industry and US military presence.

At a glance

Key Facts

American Samoa Income Tax System

American Samoa uses a modified mirror code — similar to the US Internal Revenue Code but with some AS-specific modifications. Tax rates mirror the federal brackets (10%, 12%, 22%, 24%, 32%, 35%, 37%). Tax is administered by the American Samoa Government (ASG) Tax Office in Pago Pago. Bona fide AS residents with solely AS-source income file with the ASG Tax Office, not the IRS. The §931 exemption excludes AS-source income of bona fide AS residents from US federal gross income. Filing deadline: April 15 (extensions available).

US Nationals: The Unique Citizenship Status

Persons born in American Samoa are US nationals (not US citizens) unless a parent is a US citizen. US national status: may live and work freely anywhere in the US; hold a US passport (marked 'non-citizen national'); cannot vote in federal elections; can serve in the US military. To become a US citizen, a US national must go through naturalization (though shorter residency periods may apply). This status is constitutionally unique to American Samoa — no other US territory's native-born residents lack birthright US citizenship. US citizens who move TO American Samoa retain US citizenship and have the standard §931 bona fide residency analysis.

IRC §931: Federal Exclusion for AS Residents

Bona fide residents of American Samoa can exclude AS-source income from US federal gross income under IRC §931. Three-part test (IRC §937): (1) Presence — 183+ days in AS in the tax year; (2) Tax home — primary place of work in AS; (3) Closer connection — closer ties to AS than to the US mainland or other location. Qualifying AS residents file ONLY with ASG Tax Office for AS income. If they have US mainland source income (federal employment, mainland investments), they must also file a federal 1040 for that income. Military and federal government employees stationed in AS generally do NOT qualify as bona fide residents.

FICA and Social Insurance in American Samoa

American Samoa is subject to modified FICA rules. Social Security and Medicare taxes (FICA) apply to most employment in AS — AS employers and employees pay FICA at the same rates as the 50 states. Self-employment tax also applies to AS self-employed individuals. Federal income tax: exempt for bona fide AS residents on AS-source income under §931. FICA is not exempt — it applies regardless of §931 status. The distinction is important: AS residents avoid federal income tax on AS income but not payroll taxes.

American Samoa Economy and Key Industries

American Samoa's economy is dominated by tuna canning (StarKist is the largest private employer, operating the world's largest tuna cannery by some measures), US federal government employment, and small-scale fishing and agriculture. The territory has a minimum wage distinct from the federal minimum — historically well below $7.25/hour (federal minimum). Tourism is a small sector. Population approximately 55,000. Pago Pago Harbor is one of the best natural harbors in the South Pacific. No direct flight connections from the US mainland (connections through Honolulu or Fiji). Internet connectivity and infrastructure lag well behind the continental US.

Introduction

American Samoa is the southernmost US territory — five volcanic islands and two coral atolls in the South Pacific, approximately 2,600 miles southwest of Hawaii. American Samoa has a unique constitutional status: persons born there are US nationals (they hold a US passport but have 'non-citizen national' status, not full US citizenship by birth). This status is found only in American Samoa. The territory's tax system mirrors the US Internal Revenue Code, administered locally by the ASG Tax Office. Bona fide AS residents who earn AS-source income file only with the ASG Tax Office — not the IRS — and benefit from the §931 federal income tax exclusion on their island-source income.

Section 01

Tax Filing for Different Groups in American Samoa

Who files what in American Samoa depends heavily on residency status and income source:

Bona fide AS resident, all income from AS: File only with ASG Tax Office. No federal 1040 required. §931 excludes AS income from federal gross income. Pay AS income tax at mirror code rates to the AS Government.

Bona fide AS resident with mainland US income too: File BOTH with ASG Tax Office (AS income) and IRS (mainland income). AS income excluded from federal return. Mainland income excluded from AS return. Each source taxed by its appropriate jurisdiction.

US citizen relocated to AS for work (not native born): Must establish bona fide residency under the three-part §937 test. If qualified, same rules as above. If not qualified (e.g., federal employees), file standard federal 1040.

US national (American Samoan): Same filing rules as US citizens — §931 applies if bona fide AS resident, three-part test applies the same way. US national status does not itself confer or deny §931 benefits.

💡

CountryTaxCalc.com is reader-supported. When you use our partner links, we may earn a commission at no cost to you. Learn more about our affiliate partnerships

US Territory Tax Specialist

TaxHub

★ 4.8 verified reviews · 3,758 reviews

TaxHub provides US tax filing assistance for American Samoa residents navigating the mirror code system, IRC §931 bona fide residency, and ASG Tax Office / IRS dual filing situations.

⚠ Not for simple single-state returns. Free filing is fine for straightforward W-2 situations.

Get US Tax Help for American Samoa Residents →

Complex Filing Specialist

Greenback Expat Tax Services

★ 4.8 Trustpilot · 1,625 reviews

Greenback handles complex dual-jurisdiction US territory filings including American Samoa ASG returns and federal returns for residents with mixed-source income. 4.7 star Trustpilot.

⚠ Not the cheapest option — best for complex situations and expats who want a dedicated CPA.

File with Greenback — AS & Federal Returns →

Interested in reaching this audience? Advertise on CountryTaxCalc →

FAQ

Frequently Asked Questions

What is a US national and how is it different from a US citizen?

A US national is a person who owes allegiance to the United States but does not have full US citizenship rights. Persons born in American Samoa (and historically the Swains Island) are US nationals. Rights of US nationals: US passport; right to live and work in the US; right to serve in the military; consular protection abroad. Limitations: cannot vote in federal or state elections; cannot hold certain federal jobs requiring citizenship. To become a US citizen, a US national can naturalize — with potentially shorter residency requirements than a foreign national. US nationals are NOT dual citizens — they hold a unique intermediate status under US law that has been the subject of several court challenges.

Does American Samoa have a state income tax equivalent?

American Samoa's mirror code income tax, collected by the ASG Tax Office, functions as the equivalent of both federal and state income tax rolled into one — because AS residents' AS-source income goes only to the AS government, not the federal Treasury. The rates mirror the federal brackets (10–37%). There is no separate AS 'state' income tax layer on top of the mirror code — unlike the 50 states where residents pay both federal AND state income tax. This is why §931 creates a meaningful benefit: AS residents on AS income effectively pay only one layer of income tax (the mirror code, going to AS), not a combined federal + state burden.

How does moving to American Samoa for tax purposes work?

Establishing bona fide AS residency for §931 purposes requires meeting the three-part test: 183+ days physical presence in AS; AS as your primary tax home; and a genuine closer connection to AS than to the US mainland. This must be a genuine relocation, not a paper arrangement. The IRS scrutinizes aggressive §931 claims. Notable: American Samoa has been used in some tax planning schemes — the IRS has challenged cases where taxpayers claimed AS residency without genuine relocation. A legitimate move to AS for work or family reasons (and genuine establishment of life there) can legitimately qualify for §931 benefits.

What are the practical challenges of living in American Samoa?

American Samoa presents significant practical challenges compared to the continental US: geographic isolation (flights through Honolulu); limited internet bandwidth (improving with submarine cable upgrades); fewer consumer goods and higher prices (import costs); smaller job market (dominated by government and StarKist tuna); limited higher education options; tropical cyclone risk. Healthcare is provided through the LBJ Tropical Medical Center (government hospital) — quality is adequate for routine care but complex cases are evacuated to Hawaii or New Zealand. For those with genuine ties to the territory or specific employment (government, military family support, tuna industry), AS can offer a distinctive Pacific lifestyle combined with US territorial benefits.

Are there property taxes in American Samoa?

American Samoa has a real property tax administered by the ASG Tax Office. Rates are very low compared to US states — effective rates are well below 1% of property value annually. Property ownership in American Samoa has unique restrictions: under AS land alienation laws (reflecting traditional Samoan fa'amatai chiefly land system), Samoan communal and individually-owned land cannot be permanently sold to non-Samoans. This restricts most non-Samoans to leasehold arrangements for real estate. The restriction is constitutionally controversial and has been challenged in court. For US citizens looking to purchase property in AS, understanding these land tenure restrictions is essential before any real estate transaction.

Disclaimer:This guide provides general tax information for educational purposes only. American Samoa's mirror code system, US national status, and §931 bona fide residency rules are complex and subject to IRS scrutiny. Land ownership restrictions in AS are legally complex. Nothing in this guide constitutes US or AS tax or legal advice. Consult a tax professional experienced in US territory taxation.

Keep reading