---
type: country
domain: crypto-regulation
status: stable
tags: ["crypto-regulation", "asia_pacific", "apg", "unknown"]
aliases: ["WS", "WSM"]
created: 2026-04-13
updated: 2026-04-02
compile_into: ["[[country--samoa]]"]
sources:
  - name: "https://www.cbs.gov.ws"
    url: "https://www.cbs.gov.ws"
    type: "official"
---

#  Samoa (WS) — Crypto Regulation

> There is no explicit regulatory framework for cryptocurrency in Samoa. The Central Bank of Samoa has issued warnings about crypto investment scams but has not established clear regulations or licensing for crypto activities.

## Overview

| Field | Value |
|-------|-------|
| Status | unknown |
| Risk Score | 65/100 (High Risk) |
| Enforcement Level | Moderate |
| Region | [[domain--asia-pacific|asia pacific]] |
| Currency | [[entity--wst|WST]] |

## Tax

| Type | Rate |
|------|------|
| Capital Gains (Personal) | 0% - no CGT |
| Capital Gains (Corporate) | 27% CIT |
| VAT on Crypto | No |
| Mining Tax | No specific guidance |
| Staking Tax | Unclear |
| Airdrop Tax | Unclear |

No crypto-specific tax guidance available.

## Licensing

| Field | Value |
|-------|-------|
| Required | No |
| Regulator | [[entity--cbs|CBS]] |
| Framework | No crypto-specific legislation |
| Ease | very_complex |
| Cost | N/A |
| Timeline | N/A months |

## AML / KYC

| Field | Value |
|-------|-------|
| KYC Required | No |
| Travel Rule | No |
| FATF Member | No |
| FATF Status | non_compliant |

## DeFi

**Status:** unregulated

## Stablecoins

**Status:** unregulated

## NFTs

**Status:** unregulated

## Mining

| Field | Value |
|-------|-------|
| Legal | Yes |
| Electricity Cost | $0.25/kWh |
| Renewable Energy | 15% |
| Climate | tropical |
| Infrastructure | fair |

Electricity costs are relatively high; renewable energy share is low. No explicit mining regulations found.

## Geopolitics

| Field | Value |
|-------|-------|
| Stability | moderate |
| Sanctions | No |
| Corruption Index | 45/100 |
| Ease of Business | moderate |
| Internet Freedom | partly_free |
| Banking Access | moderate |

## Enforcement

No detailed enforcement information available

## CBDC Status: none

---

*Data source: [Soken Crypto Legal Map](https://soken.dev/crypto-map/). Last reviewed: 2026-04-13.*

**Sources:**
- [https://www.cbs.gov.ws](https://www.cbs.gov.ws)