Guam
Micronesia · GU · 0 treaties
What are the main tax rates in Guam?
Guam has a top personal income tax rate of 37%, a corporate tax rate of 21%, and a capital gains tax rate of 15%.
Tax profile
| Corporate income tax | 21% |
| Withholding — dividends | 30% |
| Withholding — interest | 30% |
| Withholding — royalties | 30% |
| VAT / GST (standard) | n/a |
| Personal income (top rate) | 37% |
| Capital gains | 15% |
| Tax system | Worldwide |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | Yes |
| Transfer pricing | Oecd Aligned |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Common questions
- How is cryptocurrency taxed in Guam?
- Cryptocurrency is taxed as income in Guam, with no long-term exemption. The headline rate is 37%.
- What is the dividend withholding tax in Guam?
- Guam applies a dividend withholding tax of 30%.
- How long does it take to become a tax resident in Guam?
- It takes 183 days to establish tax residency in Guam.
Tax residency
ModerateWhat makes you a tax resident — and how hard it is to stop being one.
- physically present in Guam for 183 days during the tax year
- no tax home outside Guam during the tax year
- no closer connection to the U.S. or a foreign country during the tax year
Guam’s official resident test is day-count plus tax-home and closer-connection rules, so leaving can be straightforward if you stop meeting those tests. It is not citizenship-based or domicile-based for individuals under the cited residency guidance, but the closer-connection and tax-home facts can make the exit non-automatic.
Source: Internal Revenue Service