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Guam Sales Tax Guide (2026)

Guam has no sales tax. It levies a 4.5% Business Privilege Tax on gross receipts — dropping to 4% in October 2026 — that sellers owe rather than collect.

Last updated:

Key Takeaways

Guam has no general retail sales tax; it levies a 4.5% Business Privilege Tax (BPT) on a business's gross income rather than a tax collected from customers [1][2]. Because there is no retail sales tax, there is no sales-tax economic nexus, no resale certificate, and no sales tax holiday [1]. Wholesalers can claim a BPT exemption, and small businesses get relief: one whose gross annual income from an activity such as retailing or services is under $50,000 can exempt the first $40,000, and one with $50,000 to $500,000 in gross annual income pays a reduced 3% rate [2][3]. Businesses register with the Department of Revenue and Taxation and file the monthly gross receipts return (Form GRT-1) by the 20th [2].

Taxability Snapshot

SaaS

N/A

Clothing

N/A

Groceries

N/A

Digital Goods

N/A

Sales Tax Rates

Guam, a US territory, has no general sales tax. Instead it levies a Business Privilege Tax (BPT), a gross receipts tax paid by businesses and typically built into prices rather than added at checkout. Under the FY2026 budget law (Bill 44-38), the BPT dropped from 5% to 4.5% on October 1, 2025, and falls again to 4% on October 1, 2026.

Component

Rate

Scope

Sales tax

0%

None

Business Privilege Tax (GRT)

4.5%

Business gross receipts (drops to 4% on Oct 1, 2026)

Because the BPT is levied on the business, customers do not see a separate sales tax line.

Effective date:

Scheduled change:

Registration or Nexus Threshold

Guam has no general retail sales tax, so there is no sales-tax economic nexus and nothing to collect from customers at checkout. Guam instead levies a Business Privilege Tax on a business's gross income for the privilege of doing business in Guam, and a business operating there registers with the Department of Revenue and Taxation and files monthly.

Filing Frequency & Deadlines

Businesses report the Business Privilege Tax monthly on Form GRT-1, filed with the Guam Department of Revenue and Taxation and due the 20th of the month following the reporting period.

Exemptions

Because Guam has no sales tax, there are no sales-tax exemptions for customers. SaaS and digital products are not subject to any Guam sales tax, though a provider doing business in Guam may owe the Business Privilege Tax on its receipts.

Resale & Exemption Certificates

Guam does not issue retail sales tax resale certificates because it has no sales tax. Under the Business Privilege Tax, wholesalers can claim a wholesaling exemption, documented on Schedule GRT-E [2][3].

Penalties

There are no sales tax penalties in Guam. Late Business Privilege Tax filings carry penalties and interest under Department of Revenue and Taxation rules.

Audits & Appeals

Business Privilege Tax questions and disputes are handled by the Department of Revenue and Taxation's Business Privilege Tax Branch [2]. There is no retail sales tax assessment to appeal because Guam levies no sales tax [1].

Sources

Verified July 2026 against Guam Department of Revenue and Taxation published guidance.

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