HeavenOceania
Samoa
0%effective individual rate
Samoa has no capital gains tax. Small island economy with growing digital finance interest.
FATCA Partner
No
FATF Status
Clear
EU Blacklist
Yes
Dual Nationality
Allowed
Bitizenship
Not yet
Tax Rates
Capital Gains Tax0% (no capital gains tax)
Income Tax on CryptoUp to 27%
Corporate Tax27%
VAT on Crypto15%
Activity Taxes
Staking
0%
Mining
0%
DeFi
0%
NFTs
0%
Taxable Events
Crypto → Fiat
Not taxable
Crypto → Crypto
Not taxable
Holding Period
No holding period benefit
No specific holding period benefit
Regulation & Residency
Regulatory Body
Central bank and tax authority
Residency Requirement
Tax residency required for domestic tax obligations
Reporting Requirements
Standard tax reporting applies
Citizenship & Residency Path
Citizenship by descent; naturalization after 5 years
Living & Lifestyle
Cost of Living
Low
Banking Access
Good
Quality of Life
High
Lifestyle Scores
Safety7/10
Healthcare4/10
Institutions5/10
Business Ease4/10
Int'l Schooling3/10
Privacy7/10