- Capital gains tax rate not set 20
- Income tax brackets updated
full refresh for 2026 — authority URL, BPT 4%, brackets, FICA, WHT, filing dates, prose, sources (guamtax.com, irs.gov, irs.gov)
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
Income tax brackets
Corporate
| Bracket min | Bracket max | Rate |
|---|---|---|
| USD 0 | and above | 21.0% |
Medicare
Filing status: single
| 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
| 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
| Bracket min | Bracket max | Rate |
|---|---|---|
| USD 0 | USD 184,500 | 6.2% |
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
Sources
- Guam Department of Revenue and Taxation (accessed Oct 9, 2026) Territorial income tax administration, BPT/GRT e-filing, extensions via MyGuamTax
- IRS Publication 570 (2025) (accessed Oct 9, 2026) Mirror-code territory; bona fide resident single-filer rule; IRC §937 residency tests
- 48 U.S.C. § 1421i (accessed Oct 9, 2026) Guam Territorial Income Tax mirrors subtitle A of the IRC
- IRS Revenue Procedure 2025-32 (accessed Oct 9, 2026) 2026 federal income tax brackets adopted for Guam GTIT
- Guam Code Title 11 Ch. 26 (Business Privilege Tax) (accessed Oct 9, 2026) BPT general rate 4% from 1 October 2026 (4.5% before)
- IRS — Persons employed in a U.S. possession (FICA) (accessed Oct 9, 2026) Social Security and Medicare on Guam wages under federal FICA rules