Tax Residency Rules by Country
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Tax residency in American Samoa
An individual is a resident of American Samoa for a taxable year only if the individual is a bona fide resident for that entire year, which requires satisfying all three of the following: (1) a presence test, met if any one of these applies—present in American Samoa for at least 183 days during the taxable year; or present in American Samoa for at least 549 days during the current taxable year and the two immediately preceding taxable years, with at least 60 days in each of those years; or present in the United States for no more than 90 days during the taxable year, with no more than $3,000 of earned income from the United States, and present in American Samoa for more days than in the United States during that year; or having no significant connection to the United States; (2) a tax home that is not outside American Samoa at any time during the taxable year; and (3) a closer connection to American Samoa than to the United States or any foreign country, considering factors such as the location of permanent home, family and personal belongings, business and social ties, and official affiliations. Failure to meet any of these requirements results in nonresident status for the year.
This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.
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Day-Count Thresholds
Most countries trigger tax residency after a set number of days. Cross the threshold and you may owe local taxes.
Permanent Establishment
Repeated business travel to a country can create a permanent establishment, triggering corporate tax obligations.
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