American Samoa is the outlier among the US territories covered here: rather than mirroring the federal tax code like Guam, the USVI, and the Northern Mariana Islands do, it runs its own standalone tax code under the American Samoa Code Annotated. It's also the only one that lets your registered office be a P.O. box. Here's what it takes to start a business in American Samoa in 2026.
1. Which business structure fits you?
Before you register anything, it helps to know what you're actually choosing between.
- Sole Proprietorship or Partnership. Simplest to start, full personal liability.
- LLC. Can elect pass-through taxation, meaning owners report profit or loss once on their personal return rather than facing it twice.
- Corporation. Delaware corporations and other stateside entities operating in American Samoa are treated as "foreign" corporations by the territory and must register separately.
2. Register your business
Register with the American Samoa Department of Commerce. A mainland corporation registering as foreign submits an application with a Certificate of Good Standing and pays a $37.50 filing fee, doable online through the territory's portal. A registered agent with a local point of contact is required, and unusually for a US jurisdiction, the registered office itself is allowed to be a P.O. box rather than a physical street address.
3. Check licenses and permits
Every business needs a license under the American Samoa Business Licensing Act before operating. There's no general sales tax on goods purchased in the territory, so you won't need to register to collect one.
4. Understand American Samoa's taxes
Businesses pay either corporate income tax or Gross Receipts Tax, whichever is higher, a genuinely distinctive floor mechanism worth understanding before you assume one or the other applies cleanly. American Samoa has no state-level income tax layered on top for LLC owners taxed as pass-through entities, and income earned in the territory can generally be excluded from federal income tax filings for those who qualify, similar in spirit to (but governed separately from) Puerto Rico's federal exclusion.
5. Know the international compliance context
Worth knowing if cross-border banking or international clients are part of your plan: American Samoa appears on the EU's list of non-cooperative tax jurisdictions, largely because it doesn't participate in certain automatic financial-information-exchange agreements. This doesn't prevent you from operating, but it's a factor worth understanding upfront rather than discovering during a bank's compliance review.
6. Stay compliant
Maintain your registered agent, file your annual report, and keep your business license current. Foreign corporations specifically need to keep their local registered agent informed, since that's your official point of contact with territorial authorities.
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.