Guam
GU: 4 company types, its taxes, banking and business environment.
Forming a company
Company types in Guam
The 4 forms a founder can choose here, each with its own figures. Open one for its sources.
Doing business here
Business accounts
Providers whose own published list of countries names GU. A listing means a company formed here may apply, not that it will be accepted.
Not in our records No provider's country list has been read for GU.
EU listings
Two lists a bank checks when it opens an account for a company or its owner.
- EU high-risk third countries (AML)
- Not listed
- EU non-cooperative jurisdictions for tax purposes
- Not listedOfficial EUR-Lex, 52026XG01465, Annex I as of 2026-02-17
Official sites
The authorities’ own sites for Guam: where to register, file and check.
Blocs and agreements
The trade arrangements GU belongs to, as each arrangement’s own texts state them: since when, and what each covers. What a membership means for a business is for you to judge.
Guam’s own position
- Customs territory
- Its own (outside the customs territory of the United States; customs administered by the Government of Guam)
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Importations into Guam, American Samoa, Wake Island, Midway Islands, Johnston Atoll, and the Commonwealth of the Northern Mariana Islands are not governed by the Tariff Act of 1930
- VAT territory
- None levied
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Other than admissions, use, and hotel occupancy taxes, there is no general sales tax imposed directly on the consumer.
Regional and customs arrangements only, 36 of them; bilateral trade agreements are not yet in our records.
Tax
Company tax
Tax, and what the company owes the registry each year.
- Corporate income tax
- 21%Official guamtax.com as of 2026-10-14 · the rate for the Domestic corporation
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Guam corporations are subject to income tax on their income from all sources.
- Distributions
- Not in our records
- Audit
- Not in our records
- Small-company relief
- Not in our records
- Annual obligations
- Not in our records
- Annual registry fee
- USD 100Official The registry or ministry page as of 2026-10-14
Quote
The filing fee for an annual report shall be One Hundred Dollars ($100.00)
Sales and consumption tax
The tax on what the company sells in GU, and when it must register, as the tax authority states it.
- The tax
- Gross Receipts Tax (Business Privilege Tax)
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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
- Standard rate
- 5%
The 5% rate applies to gross receipts from wholesaling, retailing, services, rentals, professions, commissions, insurance premiums and contracting, and applies to tax periods from 1 April 2018; the use tax on importation and local purchases is 4% and the hotel occupancy tax is 11%.
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PART 1: GROSS RECEIPTS TAX * Note: For tax periods prior to April 1, 2018, use the applicable tax rate of 4% to compute tax due. 1. WHOLESALING 5 %* 2. RETAILING 5 %* 3. SERVICE 5 %*
- Registration threshold
- Not in our records
- A foreign company
- See the note
The authority's pages read do not state how a business with no establishment in Guam registers for the gross receipts tax or whether a representative is needed.
- Returns filed
- Monthly
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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.
- Tax authority
- Registration page read 2026-10-22
Tax calendar
When the main returns and payments fall due in GU, tax year 2026, as the tax authority states it.
- Corporate tax return
- Not in our records
guamtax.gov inaccessible when checked
- Corporate tax, final payment
- Not in our records
guamtax.gov inaccessible when checked
- Corporate tax, instalments
- Not in our records
guamtax.gov inaccessible when checked
- Personal income-tax return
- Not in our records
guamtax.gov inaccessible when checked
- Personal income tax, final payment
- Not in our records
guamtax.gov inaccessible when checked
- Personal income tax, instalments
- Not in our records
guamtax.gov inaccessible when checked
- VAT return
- Not in our records
guamtax.gov inaccessible when checked
- Payroll withholding
- Not in our records
guamtax.gov inaccessible when checked
Running the company
Running a company here
Not in our records The authorities’ pages on running a company have not been read for GU yet.
Economy and trade
What it exports
Goods GU exported, by product, as a share of its goods exports each year. Exports include goods passing through for re-export. A share describes GU’s own trade; it does not compare places.
| Product (HS heading) | 2022 | 2023 | 2024 | Value, 2024 |
|---|---|---|---|---|
| Ferrous waste and scrap; remelting scrap ingots of iron or steel HS 7204 | 8.6% | 31.7% | 20.1% | US$5 m |
| Copper waste and scrap HS 7404 | 3.7% | 16.1% | 14.9% | US$4 m |
| Aluminium waste and scrap HS 7602 | 1.8% | 4.8% | 8.1% | US$2 m |
| Trunks, suitcases, vanity cases, executive-cases, briefcases, school satchels, spectacle cases, binocular cases, camera cases, musical instrument cases, gun cases, holsters and similar containers; travelling-bags, insulated food or beverages bags, toilet bags, rucksacks, handbags, shopping-bags, wallets, purses, map-cases, cigarette-cases, tobacco-pouches, tool bags, sports bags, bottle-cases, jewellery boxes, powder boxes, cutlery cases and similar containers, of leather or of composition leather, of sheeting of plastics, of textile materials, of vulcanised fibre or of paperboard, or wholly or mainly covered with such materials or with paper HS 4202 | 7.3% | 6.4% | 7.4% | US$2 m |
| Petroleum oils and oils obtained from bituminous minerals, other than crude; preparations not elsewhere specified or included, containing by weight 70 % or more of petroleum oils or of oils obtained from bituminous minerals, these oils being the basic constituents of the preparations; waste oils HS 2710 | 47.5% | 3.9% | 4.4% | US$1 m |
| Containers for compressed or liquefied gas, of iron or steel HS 7311 | under 0.05% | 2.9% | 3.9% | US$1 m |
| Structures (excluding prefabricated buildings of heading 9406) and parts of structures (for example, bridges and bridge-sections, lock-gates, towers, lattice masts, roofs, roofing frameworks, doors and windows and their frames and thresholds for doors, shutters, balustrades, pillars and columns), of iron or steel; plates, rods, angles, shapes, sections, tubes and the like, prepared for use in structures, of iron or steel HS 7308 | under 0.05% | under 0.05% | 3.3% | US$1 m |
| Footwear with outer soles of rubber, plastics, leather or composition leather and uppers of leather HS 6403 | 0.32% | 1.5% | 3.2% | US$1 m |
| Articles of jewellery and parts thereof, of precious metal or of metal clad with precious metal HS 7113 | 3.4% | 2.9% | 3.0% | US$1 m |
| Animal, vegetable or microbial fats and oils and their fractions, partly or wholly hydrogenated, inter-esterified, re-esterified or elaidinised, whether or not refined, but not further prepared HS 1516 | under 0.05% | under 0.05% | 3.0% | US$1 m |
Total goods exports, 2024: US$26 m. The ten largest headings are shown.