# Guam Sales Tax Guide (2026)

Canonical: https://trykintsugi.com/sales-tax-guides/usa/guam
Published: September 22, 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.

- **SaaS:** N/A
- **Clothing:** N/A
- **Groceries:** N/A
- **Digital Goods:** N/A

- **Effective date::** 
- **Scheduled change::** 

## 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

## 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.

## 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)](https://www.guamtax.com/info/structure.html)

- [2] [Guam DRT — Gross Receipts (BPT) Instructions (filing, exemptions)](https://www.guamtax.com/help/pops/instructions.html)

- [3] [Government of Guam — Wholesalers Exemption from Business Privilege Tax](https://www.guamtax.com/)

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

## Frequently Asked Questions

### Does Guam have a sales tax in 2026?

No. Guam has no general sales tax. It levies a 4.5% Business Privilege Tax on gross receipts, dropping to 4% on October 1, 2026.

### What is Guam's Business Privilege Tax?

A gross receipts tax on businesses, currently 4.5% and scheduled to drop to 4% on October 1, 2026, usually built into prices rather than added at checkout.

### Do remote sellers collect Guam sales tax?

No. Guam has no sales tax to collect. A business with Guam activity may instead owe the Business Privilege Tax on its receipts.

### Is SaaS taxable in Guam?

There is no Guam sales tax on SaaS. A SaaS provider doing business in Guam may owe the Business Privilege Tax on its receipts.

### When is the Guam BPT due?

Monthly on Form GRT-1, due the 20th of the month following the reporting period.

### Does Kintsugi support Guam?

Guam support is coming soon. Kintsugi covers US states and many jurisdictions today.

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