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.
| Status | unknown |
| Risk Score | 65/100 (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 | No |
| Regulator | CBS |
| Framework | No crypto-specific legislation |
| Ease | very_complex |
| Cost | N/A |
Status: unregulated
Status: unregulated
Status: unregulated
| Legal | Yes |
| Electricity | $0.25/kWh |
| Renewable | 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 |
Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map
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