iCalculator™ AS: American Samoa Tax Calculators

Welcome to iCalculator™ AS, your comprehensive suite of free tax calculators for American Samoa. iCalculator™ has provided free tax calculators for American Samoa since 2019. Since those early days we have extended our resources for American Samoa to includes Tax Guides, Tax Videos and enhanced the tax calculators and supporting tax information. The American Samoa Tax Calculator and salary calculators within our American Samoa tax section are based on the latest tax rates published by the Tax Administration in American Samoa. In this dedicated Tax Portal for American Samoa you can access:

American Samoa Tax Calculator 2024/25

The American Samoa Tax Calculator below is for the 2024 tax year, the calculator allows you to calculate income tax and payroll taxes and deductions in American Samoa. This includes calculations for

1. Employees in American Samoa to calculate their annual salary after tax.
2. Employers to calculate their cost of employment for their employees in American Samoa.

Discover American Samoa

American Samoa is an unincorporated and unorganized territory of the United States, located in the South Pacific Ocean. It is positioned to the east of Samoa, southwest of Hawaii, and northeast of New Zealand. The territory is part of the Samoan archipelago and includes several islands and atolls, with Tutuila being the largest and most populous. The capital, Pago Pago, is known for its deep natural harbor and serves as the territorial capital.

Culturally, American Samoa is rich in Polynesian traditions and heritage. The Samoan way of life, or "Fa'a Samoa," plays a critical role in the daily lives of its people, influencing their social, political, and economic activities. The traditional Samoan social structure is based on extended family units and respect for elders and community leaders. American Samoa's culture is also reflected in its arts, dance, music, and festivals, which are integral parts of its social fabric.

The economy of American Samoa is relatively small, with a significant portion driven by tuna canneries, which are among the largest private employers. These canneries process and export canned tuna, primarily to the United States. The territory also relies on financial aid from the U.S. government. Other sectors include handicrafts, agriculture (such as the cultivation of bananas, coconuts, and taro), and tourism, which is growing in importance. However, the economy faces challenges such as limited natural resources, reliance on imports, and vulnerability to natural disasters.

Overall, American Samoa offers a unique blend of natural beauty, rich culture, and a growing economy, despite its challenges. The territory's close ties to the United States have influenced its development, but it remains deeply rooted in its Polynesian heritage, offering a distinctive experience in the heart of the Pacific.

Overview of Taxation in American Samoa

Taxation in American Samoa incorporates aspects of the U.S. tax code along with its local tax laws. This overview focuses on different types of taxes and compliance requirements in the territory.

1. Income Tax

American Samoa has adopted many provisions of the United States Internal Revenue Code as of December 31, 2000, for income taxation. This includes income tax rules, collection of income tax at source on wages, and provisions related to tax crimes and offenses. Local laws take precedence in case of any conflict with the U.S. code.

2. Property Taxes

Property taxes are a part of the American Samoa tax system, with specific legal interpretations and applications based on local court cases.

3. Excise Taxes

Excise taxes in American Samoa are levied on certain goods, including imported motor vehicles. The local government has the authority to impose these taxes.

4. Tax Compliance and Enforcement

The American Samoa Tax Office administers tax laws, providing services to help taxpayers understand and meet their tax responsibilities. The office ensures compliance with both local and federal tax regulations.

5. Tax Disputes and Refunds

For tax disputes or refund claims, specific procedures and jurisdictions apply, including the High Court of American Samoa. The government holds tax refund monies with a fiduciary duty to refund these to taxpayers.

6. Federal Taxation in U.S. Territories

Residents of American Samoa are typically exempt from federal taxes on income from within the territory but are subject to federal taxes on income earned outside. This policy is part of the broader tax strategy for U.S. territories.

Taxation in American Samoa reflects a blend of local and federal tax laws, emphasizing fair and efficient tax administration.