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 |
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.
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Explore IT Services →Last reviewed: 2026-04-13 · Data source: Soken Crypto Legal Map
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