Gross Receipts Tax
GRT Paper Filing
You can also file your monthly Gross Receipts Tax return with our department using the traditional paper method.
NOTE: Do not photocopy the GRT form for submission. Submitting photocopied forms could cause delays in processing your return.
Where to File Paper Forms
Frequently Asked Questions
File your monthly Gross Receipts Tax return electronically with our department using GuamTax.com.
- Performs automatic calculations of taxes owed based on data entered
- Maintains e-filing history so you can access your e-filed GRT returns at your convenience
- Prevents duplicate filing
- View and print copies of your e-filed returns
What You Need to Get Started> Register for a GuamTax.com account and begin e-filing today.
ATTENTION TO ALL E-FILERS
Attention to all E-Filers who decide on making their tax payments in person (not electronically):
- Please proceed to make payment to any Treasurer of Guam location, and
- Provide two (2) copies of the e-filed returns.
As a reminder, Collections Branch at the Department of Revenue and Taxation will no longer accept payments on e-filed tax accounts.
Business Privilege Tax Requirements
Section 26201, Article 2, Chapter 26 of Title 11, of the Guam Code Annotated (GCA), states there is hereby
levied and shall be assessed and collected monthly privilege taxes against the persons on account of their
businesses and other activities in Guam measured by the application of rates against values, gross proceeds of sales or gross income as the case may be. Under this local law, you are required to fie a monthly or a quarterly Gross Receipts Tax Return based on the period the income was received or accrued (depending on your accounting method).
The method of reporting and the applicable percentage has changed in recent years:
- From October 01. 1997 to March 31. 2003, the tax rate was four percent (4%). The filing requirement
was changed to a quarterly basis, with the return (Form BRQ) due at the last day of the month following the end of the quarter. For example, the return for the fourth quarter (October, November, and December) of 1997 was due on January 31, 1998. Deposits of the tax, however, were required monthly. For example, a deposit for October 1997 was due November 15, 1997.
- From April 04. 2003 to March 31. 2004, the tax rate was increased to six percent (6%). The return (Form BRQ) was still required to be filed quarterly and the deposits made monthly (same requirements as above).
- From April 01. 2004 to Present, the tax rate decreased to four percent (4%). The filing requirements also changed. The return (Form GRT) is required to be filed on a monthly basis and is due on the twentieth (20th) day of the following month, even if no taxes are due. The payment of the tax is also due on the twentieth (20th) of the following month. For example, the return and the payment of tax for the month of April 2004 will be due on May 20, 2004.
For more details, please refer to the "IMPORTANT INORMATION AND INSTRUCTION" section of Form
BRQ and Form GRT (whichever is applicable).
The Business Privilege Tax laws provide for certain exemptions for purposes of computing the taxable amount of income for Gross Receipts Taxes purposes. For more information on "Exemptions" please refer to §26203, Article 2, Chapter 26, Division 2, Title 11 of the GCA.
For Additional Information