Limited liability companyGuam
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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Neither the members of a limited liability company nor the managers of a limited liability company managed by a manager
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One (1) or more persons may form a limited liability company by executing, acknowledging, and delivering to the Department of Revenue and Taxation articles of organization for such limited liability company.
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The filing fee of the Organization of a Limited Liability Company is $250.00.
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A limited liability company is a "business" as defined in
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
- Does not apply
- Paying up the capital
- No minimum contribution is prescribed: the articles state the total cash and the agreed value of property contributed (18 GCA 15107(a)(5)).
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 1 · one person may form it alone
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One (1) or more persons may form a limited liability
- A local company secretary
- Does not apply
- A local registered agent
- Required
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Name and address of its initial registered agent in Guam
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 organization
- 1 September
With Department of Revenue and Taxation
Between July 1 and September 1 of the year following the calendar year of organization, or another date the Director sets (18 GCA 15138(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; 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 Limited liability company.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Owners choose
The Guam Territorial Income Tax Law is the U.S. Internal Revenue Code applied in Guam. An LLC with two or more members is a partnership for income tax unless it files Form 8832 to be taxed as a corporation; a one-member LLC is disregarded unless it so elects. A corporation-classified LLC pays the section 11 rate of 21 percent.
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A limited liability company is a "business" as defined in
- CFC rules in GU
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- Dissolved when its fixed duration expires, by unanimous written agreement of all members, or when a member's membership ends unless the remaining members continue (18 GCA 15120); it files a statement of intent to dissolve, winds up, files articles of dissolution and receives a certificate of dissolution, on which its certificate of organization is cancelled (15121-15126). Involuntary dissolution by court decree is in 15127.
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(2) By the unanimous written agreement of all mem- bers.
- Statutory fee
- Not in our records
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
- Limited liability company
- ISO 20275 code
- 5I7BSecondary GLEIF, Entity Legal Forms code list