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U.S. Territory

American Samoa

D+15  ·  Moderate tax burden  ·  COL index 110

B

30%

Income Tax

Notable

American Samoa has its own independent tax system and is the only U.S. territory whose residents are U.S. nationals but not automatic U.S. citizens. Distinct legal and tax framework.

State Profile

55/100
255075100TAXES59SAFETY50HEALTH50SCHOOLS50AFFORDABLE69LONGEVITY50

Taxes

Income Tax

American Samoa has its own income tax code, not a mirror of the federal code. Top rate 30%.

30% top

Property Tax

0.5% / yr

Sales Tax

None

Social Security

Exempt

Pension / IRA

Partial

Estate Tax

None

Inheritance Tax

None

Capital Gains

Taxed as income

Housing & Cost of Living

Cost of Living Index

National avg = 100

110

Politics & Gun Laws

2024 Presidential Vote

D+15

Gun Laws

Gun ControlB
2A LibertyD

Carry Permit

May-issue

Purchase Permit Required

Yes

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Housing, taxes, childcare, insurance — all estimated.

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Data is informational only. Verify with a tax professional, real estate agent, and local sources before making relocation decisions. Crime data: FBI UCR ~2022. Healthcare: Commonwealth Fund / US News ~2023. Education: Education Week ~2023. Housing: Zillow / Census ACS ~2024. Insurance: rate surveys ~2024. Sponsored links marked “Sponsored” may earn a commission. This does not affect our data or rankings.