Guam, the USVI, and the Northern Mariana Islands all mirror the federal tax code in one way or another. American Samoa doesn't; it runs its own standalone system under the American Samoa Code Annotated, built independently rather than borrowed from Washington. It's also the only one of the four that will let your registered office be a P.O. box instead of a street address. The details for setting up there in 2026 follow below.
1. Which business structure fits you?
Three structures cover almost everyone registering a business here, and it's worth understanding the differences before you file.
- Sole Proprietorship or Partnership. The fastest way to start, and also the one where you're personally on the hook for everything the business owes.
- LLC. Can be set up to pass profit or loss straight through to your personal return, so it's taxed once rather than twice.
- Corporation. A Delaware corporation, or any other mainland entity, doing business here counts as "foreign" under territorial law and has to register separately to operate legally.
2. Register your business
Registration happens through the American Samoa Department of Commerce. If you're bringing in a mainland corporation as a foreign entity, the application needs a Certificate of Good Standing attached, and the filing fee is a modest $37.50, payable through the territory's online portal. You'll also need a registered agent with a local point of contact, though American Samoa is unusual among US jurisdictions in letting that registered office be nothing more than a P.O. box.
3. Check licenses and permits
Before you open your doors, the American Samoa Business Licensing Act requires a license for every business, no exceptions by industry. One upside: there's no general sales tax on goods sold in the territory, so registering to collect one isn't something you need to worry about.
4. Understand American Samoa's taxes
Whichever number comes out higher, corporate income tax or the Gross Receipts Tax, is what you owe; it's a floor mechanism unlike anything in most state tax codes, and don't assume you know which one applies before checking both calculations. LLC owners taxed as pass-through entities don't face an additional territorial income tax layered on top. There's also a federal angle: income earned in the territory can often be excluded from federal filings for those who qualify, a rule that runs parallel to, but is administered separately from, Puerto Rico's version of federal exclusion.
5. Know the international compliance context
If cross-border banking or international clients factor into your plans, one thing to flag early: American Samoa sits on the EU's list of non-cooperative tax jurisdictions, mainly because it hasn't signed onto certain automatic financial-information-exchange agreements. That doesn't stop you from operating, but better to know about it going in than to find out mid-review from a bank's compliance department.
6. Stay compliant
Ongoing obligations are straightforward: keep your registered agent current, file the annual report, and renew your business license on schedule. Foreign corporations have one extra thing to watch, keeping that local registered agent in the loop, since it's the official channel territorial authorities use to reach you.
American Samoa business costs at a glance
| Item | Cost |
|---|---|
| Foreign corporation registration fee | $37.50 |
| Registered office requirement | P.O. box permitted |
| General sales tax | None |
| Business tax | Higher of income tax or gross receipts tax |
Frequently asked questions
Does American Samoa use a mirror tax code like Guam?
No. Unlike Guam, the USVI, and CNMI, American Samoa runs its own standalone tax code under the American Samoa Code Annotated.
Can a registered office be a P.O. box in American Samoa?
Yes, unusually for a US jurisdiction, the registered office is allowed to be a P.O. box rather than a physical street address.
What business tax applies in American Samoa?
Whichever is higher, corporate income tax or Gross Receipts Tax, a distinctive floor mechanism.
Does American Samoa charge sales tax?
No, there's no general sales tax on goods purchased in the territory.
How much does it cost to register a foreign corporation in American Samoa?
A $37.50 filing fee, doable online with a Certificate of Good Standing.
Fees and rates above come from the American Samoa Department of Commerce as of 2026, and they do change over time, so double check before you file. None of this is legal or tax advice. Talk to an American Samoa-qualified accountant or lawyer about your specific situation.