Qualified Opportunity Zones in American Samoa

American Samoa has 16 Qualified Opportunity Zones, all of which are rural Opportunity Zones. These OZ 1.0 zones remain in effect through December 31, 2028. In the second half of 2026, American Samoa will nominate approximately 16 new Opportunity Zones under the OZ 2.0 framework, with those designations taking effect on January 1, 2027.

Jump to section:

• American Samoa Opportunity Zones Map
• Current Opportunity Zones in American Samoa (Designated in 2018)
• American Samoa Census Tracts Eligible For Future OZ 2.0 Designation

What Are Opportunity Zones?

Opportunity Zones are economically distressed communities designated at the census tract level. U.S. taxpayers who reinvest eligible capital gains into Qualified Opportunity Funds that invest in Opportunity Zone property may qualify for several federal tax benefits.

American Samoa Opportunity Zones Map

The image below shows all of the Opportunity Zones in American Samoa. Blue shaded census tracts are non-rural Opportunity Zones. Orange shaded census tracts are rural Opportunity Zones. For a searchable interactive version, go to our Opportunity Zones Map.

Note: This map intentionally omits Rose Atoll and Swains Island, which are uninhabited census tracts, for clarity.

Current Opportunity Zones in American Samoa (Designated in 2018)

The table below lists all American Samoa Opportunity Zones by administrative district, as designated under IRS Notice 2018-48. (While American Samoa does have locally recognized counties, the U.S. Census Bureau treats the three administrative districts as county-equivalents.) These census tracts were designated in 2018 as part of the OZ 1.0 designation round and correspond to 2010 U.S. Census tract boundaries. Rural determinations were issued in 2025 pursuant to IRS Notice 2025-50. All such OZ 1.0 designations expire after December 31, 2028.

To view these on a map, go to our Opportunity Zones Map.

District	Census Tract	Type
Eastern	60010950100	Rural
Eastern	60010950200	Rural
Eastern	60010950300	Rural
Eastern	60010950500	Rural
Eastern	60010950600	Rural
Eastern	60010950700	Rural
Eastern	60010950900	Rural
Manuʻa	60020951800	Rural
Western	60050951000	Rural
Western	60050951100	Rural
Western	60050951201	Rural
Western	60050951202	Rural
Western	60050951203	Rural
Western	60050951300	Rural
Western	60050951500	Rural
Western	60050951600	Rural

American Samoa Census Tracts Eligible For Future OZ 2.0 Designation

On January 29, 2026, the U.S. Census Bureau published its five-year American Community Survey (ACS) estimates for the 2020–2024 period, providing the income and poverty data that define which census tracts are eligible for Opportunity Zone designation in 2026.

According to OpportunityZones.com analysis of this data, American Samoa has 16 census tracts that meet the median family income and/or poverty rate requirements for OZ 2.0 tract eligibility. Because American Samoa has fewer than 25 eligible tracts, the territory will be able to nominate all 16 of their eligible tracts as Opportunity Zones.

The nomination window for each jurisdiction opens on July 1, 2026 and runs for a period of up to 120 days. Upon receiving each jurisdiction’s nominations, the U.S. Department of the Treasury then has up to 60 days to officially designate the jurisdiction’s nominated census tracts as Opportunity Zones. The new OZ 2.0 tracts will take effect on January 1, 2027.

Note: The table below lists all OZ 2.0 eligible tracts in the territory of American Samoa. This is not the final list of designated tracts. The final list will be published here in late 2026. These census tracts correspond to the tract boundaries of the 2020 U.S. Census.

To view these OZ 2.0 eligible tracts on a map, go to our OZ 2.0 Eligibility Map.

District	Census Tract	MFI Ratio	Poverty
Eastern	60010950100	83.80%	56.36%
Eastern	60010950200	100.34%	50.78%
Eastern	60010950300	123.28%	45.57%
Eastern	60010950500	95.82%	56.02%
Eastern	60010950600	93.58%	52.54%
Eastern	60010950700	108.72%	52.30%
Eastern	60010950900	105.31%	52.96%
Manuʻa	60020951800	102.29%	60.53%
Western	60050951000	85.99%	64.47%
Western	60050951100	82.96%	66.25%
Western	60050951201	100.27%	55.24%
Western	60050951202	109.69%	45.16%
Western	60050951203	111.96%	47.88%
Western	60050951300	102.36%	55.54%
Western	60050951500	98.79%	52.87%
Western	60050951600	103.99%	54.60%