Welcome to GuamTax.com | The Official Web Site of the Guam Department of Revenue & Taxation

DRT Media Releases

DRT TAX ALERT 2025-01

Clarification of Form 1042-S Filing and Reporting Requirements

Online Resource Launched for Consumers in the Real Estate Market

Are you or someone you know in the real estate market? As Guam's regulating agency for the industry, it is important to us to protect your interests and welfare. Be sure your real estate agent is actively and properly licensed. Check out our Real Estate Agent Directory here.

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Business E-Services

E-File GRT
E-File SWICA
E-File W-1
E-File W-3/W-2GU
E-File 1096/1099
Renew Business License
Vehicle Safety Inspection Companies: submit Vehicle Inspection Reports.
Vehicle Insurance Companies & Agents: submit Vehicle Insurance Policies.

The Latest

Read the most recent Public Notices posted by the Guam Department of Revenue and Taxation.

FY2026 2nd Quarter Staffing Pattern June 15, 2026
May 2026 Non-Profit Financial Statements June 2, 2026
Cannabis Control Board 2026 Meeting Agenda & Minutes June 2, 2026
April 2026 Non-Profit Financial Statements May 18, 2026
Real Estate Directory as of April 30, 2026 - Active, Expired & Invalid May 8, 2026
Cemeterial Plot Sales Directory as of April 30, 2026 - Active, Expired & Invalid May 8, 2026
Cannabis Establishment Permit To Operate Application Packet April 30, 2026
Cannabis Application Quick Reference Guide April 30, 2026
March 2026 Non-Profit Financial Statements April 23, 2026
Passport Fees Chart April 20, 2026
Cannabis Control Board Meeting April 7, 2026
2025 Real Property Tax Final Assessment Roll April 2, 2026
Passport Fees Chart March 10, 2026

Business Privilege Tax Returns

All Business Privilege Tax Returns must be filed electronically

For more information, see DRT's Media Release .

W-2GU and 1099 Information Returns

New electronic filing requirements for Tax Year 2023 Forms W-2GU and 1099

Filers who have 10 or more information returns (W-2GU and 1099) must file them electronically pursuant to Section 6011(e)(2)(a) of the Guam Territorial Income Tax Code and associated regulations on this site. For more information, see DRT Tax Alert 23-01-ITAPB & Additional Information Regarding E-Filing Requirement.

Hours of Operation

Monday - Friday 8AM - 5PM excluding GovGuam Holidays

Vehicle Registration Services:

8AM - 4PM for the following transactions: Initial Registration, Vehicle Transfers, and Initial Registration under Soldiers' and Sailors' Civil Relief Act

Guam Passport Office:

Monday-Friday 8AM-12PM (Limited Walk-ins)

*REVISED* pursuant to PL No. 36-81, effective July 1, 2022 – retroactive to January 1, 2022:

Date: June 25, 2022

DRT announces a revised GRT-1 tax form to claim the LIMITED EXEMPTION FOR CERTAIN SMALL BUSINESS (LECSB)

Please click on the following links for more information:

How do I file for an income tax extension?

Click here for extension information (requires MyGuamTax.com registration/login).

What is my RPT balance due?

Click here to retrieve your Real Property Tax account balance.

PAY.GUAM.GOV SYSTEM STATUS

Pay.Guam.Gov portal glitch affecting balances displayed for property owners who are current or who have paid in full from July 23, 2024 to present. Contact real property tax in person or over email at realpropertytax@revtax.guam.gov