Guam Sales Tax Guide (2026)
Guam has no sales tax. It levies a 4% Business Privilege Tax on gross receipts (down from 4.5% on October 1, 2026) that sellers owe rather than collect.
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Key Takeaways
Guam has no general retail sales tax; it levies a 4% 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 fell again to 4% on October 1, 2026 (Public Law 38-60).
Component | Rate | Scope |
|---|---|---|
Sales tax | 0% | None |
Business Privilege Tax (GRT) | 4% | Business gross receipts (4.5% before Oct 1, 2026) |
Because the BPT is levied on the business, customers do not see a separate sales tax line.
Selling into other states? Use our US sales tax calculator to look up the combined rate for any US address.
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
[1] Guam DRT — Tax Structure (no general sales tax; Business Privilege Tax)
[2] Guam DRT — Gross Receipts (BPT) Instructions (filing, exemptions)
[3] Government of Guam — Wholesalers Exemption from Business Privilege Tax
Verified July 2026 against Guam Department of Revenue and Taxation published guidance.
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