Samoa has no dedicated crypto-asset law and no VASP licensing or registration regime. Dealers and promoters of virtual or digital currency are treated as financial institutions for AML/CFT purposes under Schedule 1 of the Money Laundering Prevention Act 2007, as amended. The APG 2023 follow-up report noted that no VASPs were operating in Samoa.
| Status | Legal |
| Risk Score | 55/100 (High Risk) |
| Region | asia pacific |
| Currency | WST |
| Capital Gains (Personal) | No crypto-specific rules; gains are taxed under general income tax rules at 0% to 27% |
| Capital Gains (Corporate) | 27% corporate income tax |
| VAT on Crypto | No |
No crypto-specific tax rules. Individuals pay progressive income tax at 0% to 27% and companies 27%; capital gains are taxed at 27%. VAGST is levied at 15% on most goods and services, with no published ruling on crypto.
| Required | Yes |
| Regulator | CBS |
| Framework | No crypto-specific legislation; Money Laundering Prevention Act 2007, Schedule 1 (as amended) covers dealers and promoters of virtual currency for AML/CFT |
| Ease | very_complex |
No licensing or registration regime for VASPs. The Central Bank of Samoa (as FIU) and the Samoa International Finance Authority are the designated AML/CFT supervisors, but no VASP supervisory framework has been put in place.
No detailed enforcement information available
| KYC Required | Yes |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | compliant |
| FATF Body | APG |
| Suspicious-Activity Reporting | Yes |
Status: Restricted
DeFi activities are not explicitly regulated and generally face restrictions due to the lack of clear regulatory framework.
Status: unknown
No specific regulations or frameworks addressing stablecoins are currently in place.
Status: unregulated
| Legal | Yes |
| Electricity Cost | $0.25/kWh |
| Renewable Energy | 15% |
| Infrastructure | fair |
Mining legality is not explicitly stated; electricity costs are high and renewable energy share is low, which may limit mining attractiveness.
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 45/100 |
| Banking Access | moderate |
| Sanctions Program Active | No |
Risk Factors
Samoa is politically stable with moderate corruption and moderate ease of doing business. It faces risks from natural disasters and limited infrastructure, impacting crypto business environment.
Samoa has no dedicated crypto-asset law and no VASP licensing or registration regime. Dealers and promoters of virtual or digital currency are treated as financial institutions for AML/CFT purposes under Schedule 1 of the Money Laundering Prevention Act 2007, as amended. The APG 2023 follow-up report noted that no VASPs were operating in Samoa.
Samoa is classified by FATF as: compliant.
Yes, licensing is required for VASPs.
KYC is mandatory for crypto businesses.
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Explore IT Services →Last reviewed: 2026-09-26 · Data source: Soken Crypto Legal Map
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