Tax in Guam
Last reviewed: · by TaxProsRated editorial
TL;DR
Guam's Department of Revenue and Taxation administers a 'mirror' US-Internal-Revenue-Code framework with Guam-source modifications, plus Business Privilege Tax at 5 percent (BPT, raised from 4 percent under successive amendments). US territory with mirror tax code.
Tax authority
Department of Revenue and Taxation under the Government of Guam [SC1]. The 'mirror code' provisions of the Organic Act of Guam apply the US Internal Revenue Code to Guam with 'Guam' substituted for 'United States' in many places.
Filing framework
US-style annual returns due 15 April. BPT monthly.
Residency
Guam-residency for mirror-code purposes; bona-fide-resident framework analogous to Puerto Rico under IRC §935 and Treasury regulations [SC2].
Personal income tax
Mirror-code progressive rates following US framework. Bona fide Guam residents typically file with DRT only.
Corporate tax
Mirror-code US corporate rates. Guam-specific economic-development incentives.
Indirect tax
Business Privilege Tax (BPT) 5 percent on gross receipts (raised from 4 percent under successive amendments) [SC3]. Use Tax 4 percent applies on certain transactions.
Cryptoassets
Mirror-code US framework applies.
Treaties
Not a separate treaty jurisdiction; US treaty network applies for non-bona-fide-resident activity.
Frequently asked
What is the Guam tax framework?
Mirror-code framework under Organic Act of Guam — US Internal Revenue Code applies with 'Guam' substituted for 'United States'. Bona-fide-resident framework under IRC §935. Plus Business Privilege Tax 5 percent on gross receipts (raised from 4 percent).
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Department of Revenue and Taxation (Guam) · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Guam as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.