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Guam Tax Structure

The U.S. Congress created the Territorial Government of Guam as a separate taxing jurisdiction by enactment of the Organic Act of Guam in 1950. Section 31 of the Act provides that the income tax laws in force in the United States shall be the income tax laws of Guam, substituting Guam for the United States where necessary and omitting any inapplicable or incompatible provisions. The U.S. Internal Revenue Code with such changes constitutes the Guam Territorial Income Tax Law.

There is the usual range of other types of local taxes, such as, liquor, tobacco, gasoline, real property, gross receipts, use, admissions, amusement, recreational facilities, and hotel occupancy. However, there is only one taxing authority in the Territory, the Government of Guam. There are no separate municipal, county, school district or improvement district taxes. Other than admissions, use, and hotel occupancy taxes, there is no general sales tax imposed directly on the consumer.

Foreign Sales Corporation (FSCs) which are licensed to do business on Guam may qualify for certain exemptions or rebates of income, real property, gross receipts and use taxes. Information concerning this can be obtained from the Director of Revenue and Taxation.

Personal and Corporate Income Tax

  1. Bona fide residents of Guam are subject to special U.S. tax rules. In general, all individuals with income from Guam will file only one return—either to Guam or the United States.
    If you are a bona fide resident of Guam during the entire tax year, file your return with Guam. This applies to all bona fide residents who are citizens, resident aliens, or nonresident aliens of the United States.
    For more information, see Publication 570, Tax Guide for Individuals with Income from U.S. Possessions, or Publication 54, Tax Guide for U.S. Citizens and Resident Aliens Abroad.
  2. Guam corporations are subject to income tax on their income from all sources. Other corporations doing business on Guam incur income tax liabilities to Guam on all Guam source income. Corporations not engaged in business on Guam are liable to a 30% tax on certain types of income from Guam sources. The tax rates for corporations doing business on Guam can be found in Section 11 of the Guam Territorial Income Tax Law.
  3. Filing dates of Income Tax Returns are as follows:
    1. Individual income tax returns for the calendar year are due on or before April 15 of the following year. Individuals reporting on a fiscal year basis must file their returns on the 15th day of the fourth month following the close of the fiscal year. When the due date for doing any act for tax purposes -- filing a return, paying taxes, etc. -- falls on a Saturday, Sunday, or legal holiday, you may do that act on the next business day.
    2. Corporations are required to file an income tax return for the calendar year on or before April 15 of the following year. Corporations on a fiscal year basis must file income tax return on the 15th day of the fourth month following the close of the fiscal year.