🇬🇺 GUAM TAX PROFILE

Data year: 2025

Tax System Worldwide

Top PIT Rate 37.0%

Corporate Tax Rate 21.0%

GRT 4.0%

Capital Gains Tax --

Social Security (Employee) --

Social Security (Employer) --

Dividend Withholding --

Interest Withholding --

Royalty Withholding --

Treaty Count --

Tax Authority: Department of Revenue and Taxation

🏠 TAX RESIDENCY

Days Threshold 183 days

Residency Rules Resident if present 183+ days in a year.

Exit Tax No

CFC Rules No

📅 FILING INFORMATION

Fiscal Year 01-01 – 12-31

🔗 RELATED

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