Guam 2023 Tax Rates

Select year Select state

2023 Guam Taxes

Withholding Requirements

Register as an employer on the Guam Department of Revenue and Taxation website
Employee's Withholding Tax Exemption Certificate
: There is no personal income tax in Guam
Withholding Method
: Formula
Supplemental Wage / Bonus Rate
: Percentage Method

Local Taxes

Local tax information

Guam State Unemployment Insurance (SUI)

None

Guam State Disability Insurance (SDI)

None

Guam Family Leave Insurance (FLI)

None

Guam State Labor Laws

Guam Minimum Wage
: $8.75 per hour
Guam Termination Pay
: no provision

Guam New Hire Reporting

Director of New Hires, Office of the Attorney General
Child Support Enforcement Division
590 S. Marine Corps Dr. Ste. 901
Hagåtña, GU 96913
Phone: 671-475‐3360 ext. 1020
Fax: 671-477-2159
Guam new hire online reporting

Remit Withholding for Child Support to

Guam State Disbursement Unit
Office of the Attorney General
590 S. Marine Corps Dr. Suite 901
Tamuning, Guam 96913
Phone: 671-475-3360
Guam child support payment information

Guam Reciprocal States

None

Select year Current Guam taxes

These free resources should not be taken as tax or legal advice. Content provided is intended as general information. Tax regulations and laws change and the impact of laws can vary. Consult a tax advisor, CPA or lawyer for guidance on your specific situation.