The American Samoan Tax Office says it will now be taxing church pastors, priests and other clergy who earn income.
The Tax Office Manager, Richard Jimmerson says it will be the first time the government will be collecting taxes from church ministers.
Mr Jimmerson says money that parishioners give to the church is still exempt and pastors who take a vow of poverty will be exempt.
He says his office has visited most of the churches to explain the changes.
"If the minister is paid money for conducting services, either at the Church or conducting other traditional services such as weddings, funerals, government activities and he is provided some money for that, that is income and that is taxable."
American Samoan Tax Office Manager, Richard Jimmerson.