Domestic corporationGuam
What it takes to form, own and run a private limited company in Guam, and how its profit is taxed. Each figure links to the page it was read from.
This company type
At a glance
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A board of directors must consist of one or more individuals, with
The registry’s and the law’s own pages do not mention it.
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Guam corporations are subject to income tax on their income from all sources.
Form it
Who registers it
- Registry
- Formed without visiting
- Not stated
The registry’s and the law’s own pages do not mention it.
- Formed online
- Not stated
The registry’s and the law’s own pages do not mention it.
What it takes to form
- A notary
- Not stated
The registry’s and the law’s own pages do not mention it.
- A resident director
- Not required
- Paying up the capital
- Before the articles are filed, the treasurer's sworn statement must show at least 20% of the entire capital stock subscribed and at least 25% of the subscription paid to the treasurer for the corporation.
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at least twenty percentum (20%) of the entire capital stock has been subscribed
Own it
Who may own and run it
- Directors
- At least 1 · none need live there · individuals only
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A board of directors must consist of one or more individuals, with
- Shareholders
- A company may be one · nominees allowed
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Person includes individual and entity.
- Members
- At least 1 · one person may form it alone
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One or more persons may act as the incorporator or incorporators of a corporation
- A local company secretary
- Required
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a secretary or treasurer who shall be a resident of Guam
- A local registered agent
- Not required
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service may be had upon such corporation by delivering to the Director of Revenue & Taxation
Each year, at the registry
- Annual registry fee
- USD 100 (about €87)
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The filing fee for an annual report shall be One Hundred Dollars ($100.00)
- Accounts on the public record
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit for a small company
- Not stated
The registry’s and the law’s own pages do not mention it.
- Audit
- Not in our records
Important dates
When each obligation falls due, as the authority states it.
- First sworn annual report, delivered in the calendar year after incorporation
- 1 September
With Department of Revenue and Taxation
Delivered between July 1 and September 1 of the year following the calendar year of incorporation, or another date the Director sets by rule (18 GCA 4304(c)).
- Sworn annual report
- 1 September
With Department of Revenue and Taxation
Window is July 1 to September 1 each year, or another date the Director sets by rule; the deadline recorded is September 1.
What is public
Not in our records What the register shows the public is not in our records for the Domestic corporation.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Flat · 21%
A Guam corporation is taxed on income from all sources under the Guam Territorial Income Tax Law, which is the U.S. Internal Revenue Code applied in Guam; the corporate rate is the one set in section 11, 21 percent of taxable income.
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Guam corporations are subject to income tax on their income from all sources.
- CFC rules in GU
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolution by the incorporators or initial directors before shares are issued or business begins (18 GCA 281401), or by board proposal and shareholder approval (281402), taking effect on the date articles of dissolution become effective (281403); judicial dissolution is also provided (Article 14, Subarticle A).
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(a) A corporation’s board of directors may propose dissolution for submission to the shareholders.
- Statutory fee
- 25 (currency not stated by the source)
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(8) Articles of dissolution $ 25.00
Every business in Guam
Sales and consumption tax
- 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
Payment and banking services
None of the services whose lists we hold names GU. Each provider, and what a listing means.
Reference
Its name and code
- Kind
- Private limited companyDerived our grouping, the same words in every country
- Name in law
- Domestic corporation
- ISO 20275 code
- KJ1YSecondary GLEIF, Entity Legal Forms code list