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GU

Guam

Micronesia USD

GU · GUM · #224 · 5 cities

Nomad score 52/100 Compare
Top income tax 37.0% Worldwide system
Corporate tax 21.0%
BPT 4.0% standard rate
Tax residency 183 days

Guam tax profile

Data year: 2026

Tax system
Worldwide Guam is a mirror-code U.S. territory: the Guam Territorial Income Tax (GTIT) applies the U.S. Internal Revenue Code with “Guam” substituted for “United States” (48 U.S.C. § 1421i). Bona fide residents generally file only with the Department of Revenue and Taxation (DRT) on worldwide income, not with the IRS. Business Privilege Tax (BPT, still labeled GRT on many DRT forms) is levied on gross receipts instead of a state-style sales tax.
Top PIT rate
37.0%
Corporate tax rate
21.0%
BPT
4.0%
Capital gains tax
20.0% Mirrors U.S. federal rules: long-term net capital gains generally taxed at 0%, 15%, or 20% by income; short-term gains taxed as ordinary income. Net investment income tax may apply in mirrored form for territory filers; confirm with DRT for your situation.
Social security (employee)
7.7%
Social security (employer)
7.7%
Social security cap (annual)
USD 184,500
Dividend withholding
30.0%
Interest withholding
30.0%
Royalty withholding
30.0%
Treaty count
Treaty count not recorded
Tax authority: Department of Revenue and Taxation Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate
USD 0 and above 21.0%
Medicare Filing status: single
Medicare brackets
Bracket min Bracket max Rate Filing status
USD 0 and above 1.5% Filing status not recorded
USD 200,000 and above 0.9% single
Personal income Filing status: single, married_joint
Personal income brackets
Bracket min Bracket max Rate Filing status
USD 0 USD 12,400 10.0% single
USD 0 USD 24,800 10.0% married_joint
USD 12,400 USD 50,400 12.0% single
USD 24,800 USD 100,800 12.0% married_joint
USD 50,400 USD 105,700 22.0% single
USD 100,800 USD 211,400 22.0% married_joint
USD 105,700 USD 201,775 24.0% single
USD 201,775 USD 256,225 32.0% single
USD 211,400 USD 403,550 24.0% married_joint
USD 256,225 USD 640,600 35.0% single
USD 403,550 USD 512,450 32.0% married_joint
USD 512,450 USD 768,700 35.0% married_joint
USD 640,600 and above 37.0% single
USD 768,700 and above 37.0% married_joint
Social security
Social security brackets
Bracket min Bracket max Rate
USD 0 USD 184,500 6.2%
Local currency: USD

Tax residency

Days threshold
183 days
Residency rules
Bona fide residency follows IRC §937: generally 183 days of physical presence in the tax year, no tax home outside Guam, and no closer connection to the U.S. or a foreign country (with exceptions for certain U.S. citizens). Non–bona fide residents may file a U.S. return and allocate Guam-source income on Form 5074.
Exit tax
No
CFC rules
No

Filing information

Fiscal year
01-01 – 12-31
Filing deadline
April 15
Extension deadline
October 15
Auto extension
Available
Calendar-year returns due 15 April; automatic six-month extension to 15 October when requested under mirrored IRC rules (DRT extension process via MyGuamTax). Estimated tax rules mirror the federal $1,000 threshold.

Sources

Change history

    • Capital gains tax rate none 20
    • Brackets updated

    full refresh for 2026 — authority URL, BPT 4%, brackets, FICA, WHT, filing dates, prose, sources (https://www.guamtax.com, https://www.irs.gov/publications/p570, https://www.irs.gov/pub/irs-drop/rp-25-32.pdf)

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