Bitcoin Tax in Samoa (2026)

No crypto-specific ruleResearch in progressLast reviewed 2026-09-06

The full guide for this country is being researched

What is on this page is verified against the sources listed below. It records the governing rule, the shape of the regime and the reporting duty. Still to be added once our research is reviewed: exemptions. This regime sets no crypto rate, so none will be added.

No tax rule written for crypto

The sources below set no tax rule of their own for crypto. Gains are taxed, or not, under the general law the page names; where the authority publishes guidance or a reporting form, the page says so.

The official Income Tax Act 2012 establishes a capital gains tax system and defines a capital asset broadly as property, including incorporeal property. However, the opened official materials do not mention bitcoin, cryptocurrency, virtual assets, or digital assets, so they do not establish that a private bitcoin disposal is taxable.

Regime: No crypto-specific rule
Framework: Income Tax Act 2012
Reporting duty: A person liable for capital gains tax for a tax year must file a capital gains tax return within 3 months after the end of the tax year.

Frequently asked questions

Does Samoa have a capital gains tax?

Yes. Samoa's Income Tax Act 2012 contains a separate Part 4 titled Capital Gains Tax, including provisions on net capital gain or loss and capital gains and losses.

Does Samoa officially tax bitcoin gains?

The opened official Act does not mention bitcoin, cryptocurrency, virtual assets, or digital assets. It therefore does not establish that the capital-gains rules apply to a private bitcoin disposal.