Guam Sales Tax 2026 — Rates, Nexus & Filing
Guam is a US territory in the Western Pacific with its own independent tax system. Guam imposes a Use Tax on goods imported into the territory and a Business Privilege Tax on locally operating businesses. Like other US territories (excluding Puerto Rico’s IVU), Guam has not adopted Wayfair-style economic nexus rules for remote sellers.
Quick Reference
Section titled “Quick Reference”| Criterion | Detail |
|---|---|
| Use Tax Rate | 4% on goods imported into Guam |
| Business Privilege Tax | 4% on gross receipts of Guam businesses |
| Economic Nexus Rules | No Wayfair-style remote seller nexus |
| Digital Goods / SaaS | Not specifically addressed for remote sellers |
| SST Member | No |
| Tax Authority | Guam Department of Revenue and Taxation |
Guam’s Tax Framework
Section titled “Guam’s Tax Framework”Guam is an unincorporated US territory and has its own tax laws independent of US states. Guam’s primary consumption taxes are:
Use Tax (4%):
- Applies to goods brought into Guam for use, consumption, or storage
- Collected at customs upon entry of goods into the territory
- Rate: 4% of the cost of goods
Business Privilege Tax (BPT) — 4%:
- Applied to the gross receipts of businesses operating in Guam
- A privilege tax on doing business in Guam (similar in structure to Hawaii’s GET or New Mexico’s GRT)
- Applies to businesses physically located in Guam
Remote Sellers — No Formal Nexus Framework
Section titled “Remote Sellers — No Formal Nexus Framework”Guam has not enacted Wayfair-style economic nexus legislation. Remote sellers based in continental US states shipping goods to Guam do not have a formal obligation to register with Guam’s Department of Revenue and Taxation or to collect Guam taxes at checkout.
Goods shipped to Guam:
- Enter as imports subject to the 4% Use Tax at customs
- The customs/import duty framework handles the consumption tax at the point of entry, not at checkout
- Remote sellers are not required to collect this tax from customers
For digital goods and SaaS sold to Guam residents by remote sellers without Guam presence, there is currently no clear enforcement mechanism or formal guidance requiring collection.
Business Privilege Tax for Guam-Based Operations
Section titled “Business Privilege Tax for Guam-Based Operations”If your business has physical presence in Guam (office, employees, warehouse, local retail):
- Register with the Guam Department of Revenue and Taxation
- Obtain a Business License
- Collect and remit the 4% BPT on gross receipts from Guam business activity
- File periodic BPT returns
Practical Implications for Remote Sellers
Section titled “Practical Implications for Remote Sellers”For e-commerce sellers tracking compliance across US jurisdictions:
- Guam does not require sales tax registration for remote sellers without Guam physical presence
- Goods shipped to Guam are handled like international exports from a logistics and customs perspective
- The BPT applies to locally operating businesses, not to remote sellers
- Guam’s population of approximately 165,000 means it represents a small portion of most sellers’ revenue