Guam Business Resource Guide

5.6.3 Buildings - Real Property Tax is calculated
at 1.0% of the Assessment Value of buildings.
5.6.4 Real Property Tax shall be paid to the
Treasurer of Guam on or before February 20
for the previous calendar year (or in two
equal installments on or before February 20
and April 20).
5.6.5 Rebates are available to some taxpayer
groups. Please refer to Section 7 below, or
seek additional information from the Director
of Revenue and Taxation.
5.7 OTHER TYPES OF TAXES OR DUTIES
(depending on the nature of the business)
5.7.1 Alcoholic Beverage Tax - $10 per gallon on
distilled beverages (e.g. whiskey); $2.75 per
gallon on wine; $0.04 per 12 fluid ounces on
malted fermented beverages e.g. beer).
5.7.2 Tobacco Tax - $0.35 for every 100 cigarettes;
10% of the landed cost of cigars;
$0.35 per pound for all other tobacco.
5.7.3 Gasoline Tax - please contact the Department
of Revenue and Taxation for details
5.7.4 Use Tax at 4.0% (goods shipped to Guam for
private use).
5.7.5 Admissions, amusement, recreational facilities—please
contact the Department of
Revenue and Taxation for details
5.7.6 Hotel Occupancy Tax - 11.0% of hotel room
charges.
Additional information on these other taxes
can be obtained from the Director of Revenue
and Taxation.
5.8 FOREIGN SALES CORPORATION
FSC’s which are licensed to do business on Guam
may qualify for certain exemptions or rebates of
income, real property, gross receipts and use
taxes. Information concerning this can be obtained
from the Director of Revenue and Taxation.
Information on
Guam business taxes
is easy to find…
www.guamtax.com
Guam Department of
Revenue and Taxation
Business Hours:
8am - 5pm M-F
(excluding holidays)
Physical Address:
1240 Route 16, Barrigada, Guam 96913
Mailing Address:
Dept. of Revenue & Taxation
Taxpayer Services Division
P.O. Box 23607, GMF, Guam 96921
GRT Questions:
671-635-1835
671-635-1836
Income Tax Questions:
671-635-1840
671-635-1841
E-filing Questions:
671-635-1809
Fax:
671-633-2643
E-mail:
pinadm@revtax.gov.gu
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