U.S. insular area · LIHTC 2026
LIHTC in American Samoa: 2026 allocations, QAP and data
Development Bank of American Samoa (DBAS) allocates American Samoa's housing tax credits. The population-based part of American Samoa's 2026 9% credit ceiling, before carryforwards and returned credits, is $3,953,600. That is the small-state minimum: 43,268 residents times $3.416 would give only $147,803. Its 2026 private activity bond cap is $29,221,827, the pro-rata floor that section 146(d)(4) gives possessions smaller than the least populous state.
Agency and qualified allocation plan
| Allocating agency | Development Bank of American Samoa (DBAS) |
|---|---|
| Tax credit program page | DBAS LIHTC page |
| Current QAP | No QAP posted online |
| QAP status | DBAS was designated to run LIHTC by Executive Order 008-2006 and lists the program as its 'Section 1602 Program'. No QAP is posted on its site and none was found elsewhere. |
Agency and QAP links checked 2026-10-30.
2026 credit ceiling and bond cap
| Item | 2026 | Per resident |
|---|---|---|
| Population (IRS Notice 2026-22) | 43,268 | n/a |
| 9% ceiling, population amount | $3,953,600 | $91.37 |
| Formula | greater of $3.416 × pop or $3,953,600 | minimum applies |
| Private activity bond cap | $29,221,827 | $675.37 |
| Formula | pop × $397,625,000 ÷ Wyoming pop | possession floor |
Sources: IRS Rev. Proc. 2025-32 secs. 4.08 and 4.19 (the 9% amounts already include the 12% increase from Pub. L. 119-21 sec. 70422); IRS Notice 2026-22 (2026-15 I.R.B.). Computed by us and rounded to the dollar; agencies may round differently.
American Samoa is one of 13 jurisdictions (8 states, DC and the four insular areas) that receive the same $3,953,600 minimum, so its credits per resident ($91.37) are above the $3.416 national rate. See every state side by side on the 2026 ceilings and bond caps table.
Basis boost areas: 2027 QCTs and DDAs
HUD's 2027 lists, which apply from January 1, 2027, show no qualified census tracts in American Samoa. 1 nonmetropolitan county is a difficult development area. No ZIP code area is a 2027 Small Area DDA. A building in either can take 130% of eligible basis. Check an address with the QCT and DDA lookup.
Nonmetro DDA counties: American Samoa.
Every American Samoa qualified census tract, with its population, poverty rate and median income, is on the American Samoa QCT list by county.
Source: HUD 2027 QCT and DDA designations, FR Doc. 2026-20390 (91 FR 63573, Oct. 6, 2026).
Financing a LIHTC deal in American Samoa
A 9% deal in American Samoa competes for DBAS's 2026 ceiling of $3,953,600 (population amount) under its qualified allocation plan. A 4% deal needs an award from the state's $29,221,827 private activity bond cap: tax-exempt bonds must finance 50% of the aggregate basis of the building and land, or at least 25% if one or more of those bonds, from an issue dated after December 31, 2025, together finance at least 5% of that basis (the 25% bond test, for buildings placed in service in taxable years beginning after December 31, 2025). American Samoa has no 2027 qualified census tracts, so a federal boost depends on DDA status.
On HUD's records for the 63 American Samoa properties on this site's city pages, 0% of those reporting the field were financed with tax-exempt bonds and n/a took 9% (70% present value) credits; 0 received allocations in 2015 or later.
Sources: IRS Rev. Proc. 2025-32; HUD 2027 QCT list; HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024), bond and credit-type fields. What to read in a QAP: state LIHTC programs. Sizing a American Samoa deal: get a financing quote.
State housing tax credit
Not confirmed. No American Samoa territorial housing tax credit found; not confirmed either way.
More American Samoa data
- American Samoa 2026 income and rent limitsby county
- American Samoa tax credit apartmentsby city
- American Samoa QCTs and DDAs2027 lists by county
- Year 15 and Year 30 propertiesby county
- QCT and DDA lookupby address
- Monthly credit ratesIRS
- LIHTC in Alaskaprevious
- LIHTC in Arizonanext
- All statescompare
Questions people ask
How much 9% LIHTC does American Samoa get in 2026?
The population part of American Samoa's 2026 housing credit ceiling is $3,953,600: the greater of $3.416 per resident or $3,953,600, applied to the 43,268 population in IRS Notice 2026-22. The agency's actual 2026 authority also adds unused and returned credits and any national pool share, so its own published figure can be higher.
Who allocates housing tax credits in American Samoa?
Development Bank of American Samoa (DBAS). It awards 9% credits under its qualified allocation plan and sets the rules 4% bond deals must meet to receive credits.
Does American Samoa have a state low-income housing tax credit?
We could not confirm one from the agency or the statutes as of October 2026. No American Samoa territorial housing tax credit found; not confirmed either way.
Financing a American Samoa tax credit deal?
Construction, bond, bridge-to-equity and permanent debt for American Samoa 4% and 9% deals.