Limited liability partnershipGuam
What it takes to form, own and run a limited liability partnership 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 partner in a registered limited liability partnership is not liable directly or indirectly
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A partnership is an association of two or more persons to carry on
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The filing fee of this limited liability partnership application is Two
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A partnership must file an annual information return to report the income, deductions, gains, losses, etc., from its operations, but it does not pay income tax.
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
Not in our records A notary, A resident director, Paying up the capital: none of these is in our records for the Limited liability partnership.
Own it
Who may own and run it
- Directors
- Does not apply
- Shareholders
- Does not apply
- Members
- At least 2
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A partnership is an association of two or more persons to carry on
- A local company secretary
- Does not apply
- A local registered agent
- Not stated
The registry’s and the law’s own pages do not mention it.
Each year, at the registry
- Annual registry fee
- USD 250 (about €219)
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an annual fee of Two Hundred Fifty Dollars ($250.00) for each partner, but in no event shall the fee payable by an LLP in a given year be more than One Thousand Dollars ($1,000.00)
- 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.
Not in our records No dates for the Limited liability partnership are in our records.
What is public
Not in our records What the register shows the public is not in our records for the Limited liability partnership.
Tax
Tax on profit
How this company type is taxed, which can differ from its place’s headline rate.
Through owners
A registered LLP is a partnership; under the Internal Revenue Code as applied in Guam a partnership files an information return and does not pay income tax, passing profit to its partners.
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A partnership must file an annual information return to report the income, deductions, gains, losses, etc., from its operations, but it does not pay income tax.
- CFC rules in GU
- Not in our records
Close it
Closing it
The other end, which most guides leave out.
- Route
- As a partnership it is dissolved on the causes in 18 GCA 25603-25604 and wound up (25602), a dissolution being filed with the Department (25601); LLP status ends on a written withdrawal notice executed by a majority in interest of the partners, or 30 days after notice of unpaid annual fee (25616(a)(5)).
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On dissolution, the partnership is not terminated, but continues until the winding up of partnership affairs is completed.
- Statutory fee
- 25 (currency not stated by the source)
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The fee for the filing a dissolution of a partnership shall be Twenty-five Dollars ($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
- Limited liability partnershipDerived our grouping, the same words in every country
- Name in law
- Limited liability partnership
- ISO 20275 code
- YB1QSecondary GLEIF, Entity Legal Forms code list