🇦🇸 美属萨摩亚税率 · American Samoa Tax Rates
AS · 大洋洲 · Oceania
American Samoa corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: Varies — Local corporate tax rates apply; US rates do not.
- 个人所得税 Personal Income Tax: 1% - 35% — Territorial income tax rates apply.
- 增值税 / 商品服务税 VAT / GST: N/A — No VAT or GST in American Samoa.
- 进口税 / 关税 Import Duties / Customs: Varies — US customs duties apply on imports.
- 预扣税 Withholding Tax: Varies — Withholding tax on certain payments to nonresidents.
- 资本利得税 Capital Gains Tax: Varies — Taxed as ordinary income under local rules.
- 财产税 / 房产税 Property Tax: Varies — Local property taxes imposed.
- 遗产税 / 赠与税 Inheritance & Gift Tax: N/A — No inheritance tax.
- 印花税 Stamp Duty: N/A — No stamp duty.
- 消费税 / 特别消费税 Excise Tax: Varies — Excise taxes on certain goods.
- 社会保障税 Social Security Tax: 12.4% + 2.9% — FICA taxes apply: Social Security and Medicare.
- 其他税种 Other Taxes: Varies — Local taxes including hotel and tourism taxes.