Samoa has a defined (if narrow) regulatory stance for crypto: under the Money Laundering Prevention Act (Amendment) 2018, any entity promoting or exchanging cryptocurrency is classified as a Financial Institution by the Central Bank of Samoa (CBS) and must hold a valid Samoan business licence and comply with CBS AML/KYC reporting requirements. Crypto is not legal tender. A CBS Regulatory Sandbox for fintech was launched in November 2024 and may cover digital asset innovators. No dedicated crypto-specific legislation exists beyond the MLPA framework. CBS has historically issued consumer warnings about crypto scams and acknowledged blockchain's value for financial inclusion.
| Status | Restricted |
| Risk Score | 55/100 (High Risk) |
| Region | asia pacific |
| Currency | WST |
| Capital Gains (Personal) | 0% - no CGT |
| Capital Gains (Corporate) | 27% CIT |
| VAT on Crypto | No |
| Staking Tax | Unclear |
| Airdrop Tax | Unclear |
No crypto-specific tax guidance available.
| Required | Yes |
| Regulator | CBS |
| Framework | No crypto-specific legislation |
| Ease | very_complex |
No detailed enforcement information available
| KYC Required | No |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | non_compliant |
| FATF Body | APG |
| Suspicious-Activity Reporting | No |
Status: unregulated
Status: unregulated
Status: unregulated
| Legal | Yes |
| Electricity Cost | $0.25/kWh |
| Renewable Energy | 15% |
| Infrastructure | fair |
Electricity costs are relatively high; renewable energy share is low. No explicit mining regulations found.
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 45/100 |
| Banking Access | moderate |
Risk Factors
Samoa is politically stable with moderate corruption and moderate ease of doing business. Crypto companies face moderate banking access and some risks from scams and regulatory uncertainty.
Samoa has a defined (if narrow) regulatory stance for crypto: under the Money Laundering Prevention Act (Amendment) 2018, any entity promoting or exchanging cryptocurrency is classified as a Financial Institution by the Central Bank of Samoa (CBS) and must hold a valid Samoan business licence and comply with CBS AML/KYC reporting requirements. Crypto is not legal tender. A CBS Regulatory Sandbox for fintech was launched in November 2024 and may cover digital asset innovators. No dedicated crypto
Samoa is classified by FATF as: non_compliant.
Yes, licensing is required for VASPs.
KYC is not universally mandated.
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Explore IT Services →Last reviewed: 2026-06-01 · Data source: Soken Crypto Legal Map
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