American Samoa Sources and Verification
Source-backed employee estimate for 2025-01-01 to 2025-12-31.
Professional verification
The American Samoa calculator has not yet been reviewed by an independent tax professional. Until it is, results rely on the official sources, worked examples and automated checks below. How our verification works.
Worked examples, recalculated live
Each example was worked by hand from the official rules before publication. The live calculator must reproduce it exactly, to the cent, or the rule set cannot be published.
| Example | Expected take-home | Live result | Status |
|---|---|---|---|
| USD 150,000 a year | USD 99,066.00 | USD 99,066.00 | Matches |
Official sources and monitoring
5 official sources. 5 were checked automatically in the last three weeks, most recently on 2026-10-23. A content change opens a review before any rule is updated.
| Source | Researched | Automated check |
|---|---|---|
| 2025 Form 390 American Samoa Individual Tax ReturnAmerican Samoa Government Tax Office | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| 2000 tax tables and tax-rate schedules used by Form 390American Samoa Government Tax Office | 2026-10-17 | Checked automaticallyLast checked 2026-10-23 |
| Tax guide for individuals with income from U.S. territoriesInternal Revenue Service | 2026-10-17 | Checked automaticallyLast checked 2026-10-17 |
| Social Security and Medicare withholding ratesInternal Revenue Service | 2026-10-17 | Checked automaticallyLast checked 2026-10-17 |
| Publication 15 (2025), Employer's Tax GuideInternal Revenue Service | 2026-10-17 | Checked automaticallyLast checked 2026-10-17 |
No detected source change is waiting for review.
Rule version
Version AS-2025-v1, approved on 2026-10-17, last validated on 2026-10-17. Rules are effective from 2025-01-01 to 2025-12-31. Published rule versions cannot be edited; corrections are released as a new version.
Calculation assumptions
- Bona fide American Samoa resident, single, under age 65, not blind, with one private-sector employer and only American Samoa wage income.
- The published USD 4,400 single standard deduction and one USD 2,800 personal exemption are used.
- The 2000 single tax-rate schedule published with Form 390 is used because taxable income is at least USD 100,000 throughout this supported range.
Coverage & limitations
Rule version AS-2025-v1 · Tax year 2025. See sources, monitoring and verification status.
- Limited 2025 single private-sector employee reference for gross pay from USD 107,200 through USD 176,100. Independent professional verification remains pending.
- The supported range keeps taxable income at or above USD 100,000, where the official tax-rate schedule applies instead of the USD 50 tax table bands.
- The Form 390 minimum tax of 4% of adjusted gross income does not bind in the supported range. The form marks the former 2% wage tax as repealed.
- Other filing statuses, dependants, credits, itemized deductions, alternative minimum tax, government retirement coverage, self-employment and non-territory income are unsupported.