American Samoa

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Do you know what Short term Rental means in American Samoa, United States?

For the purpose of American Samoa, short-term rental is the provision of a room or space that is suitable or intended for occupancy for dwelling, sleeping, or lodging purposes, for a period of fewer than 30 consecutive days, in exchange for a charge for the occupancy.

Length of Stay for Short Term Rentals in American Samoa:
The length of stay for a short term rental property in American Samoa is . However, STR definitions may vary slightly in different jurisdictions within the state and this variance may affect the defined length of stay.

What Short Term Rental Regulations apply to American Samoa?

In American Samoa, there are no statewide statutes or regulations regarding short-term vacation rentals. Instead, all Short Term Rental Regulations such as Building and Housing Standards, Insurance Requirements, Health and Safety Standards, HOA Bans and Restrictions etc. fall to the local jurisdictions where the rental properties are located.

Do I need to Pay Short Term Rental Tax in American Samoa?

American Samoa currently does not have a sales and use tax. However, some local jurisdictions impose local sales taxes, thus, the exact tax requirements for your short-term rental depend on its location. Therefore, if you own or operate a Short Term Rental property in American Samoa, you will need to contact your local authority for the applicable tax rates.

How to File Short Term Rental Tax Returns in American Samoa

Since there are no imposed sales and use tax on short term rental in Guam. Tax return instructions depend on the local jurisdiction where your property falls. Check with your local authority for further information.

What happens if I File or Pay my Short Term Rental Tax Return Late?

There is no imposed sales and use tax on short term rental in Guam. Check with the local jurisdiction where your property falls for tax rates and return instructions.

Do I need a Short Term Rental License or Permit in American Samoa?

To operate a short term rental business in American Samoa, you do not need to obtain a license or permit since there is no tax requirement. However, some counties/cities may require you to obtain local licenses or permits, check with your local authority for clarification.

Local Jurisdictions within American Samoa

Aua
Fagatogo
Faleniu
Leone
Malaeimi
Mapusagafou
Pago Pago
Tafuna
Vailoatai
Vaitogi