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PRINTDownloadDEPARTMENT OF REVENUE AND TAXATIONClear FormPage 1 of 2GOVERNMENT OF GUAMFORM GRT1 MONTHLY GROSS RECEIPTS, USE AND OCCUPANCY TAX RETURN NAME OF LICENSEEMONTH / YEAR ENDINGEIN/SSNGRT ACCOUNT.

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Guam also has a Business Privilege Tax, which is 5% of gross sales. Below, we offer a guide to understanding Guam LLC taxes.

Guam Business Privilege Tax Guam LLCs also need to pay Guam's 5% business privilege tax, called the Gross Receipts Tax (GRT), which must be filed on a monthly basis. You can file your GRT tax return online, by mail, or in person.

You can file your Gross Receipts Taxes electronically over the internet using the Guam Department of Revenue and Taxation's official web site.

However, there is only one taxing authority in the Territory, the Government of Guam. There are no separate municipal, county, school district or improvement district taxes. Other than admissions, use, and hotel occupancy taxes, there is no general sales tax imposed directly on the consumer.

$5.00 procession fee for all shipments of cargo entering the Territory; Business license required prior to engaging in any business issued by the Department of Revenue and Taxation; 4% gross receipt tax on all merchandise sold in Guam. 4% use tax on all items imported for personal or business use.

- Visit the IRS website and download the required tax form. - Open the form using a reputable PDF editor like PDF Expert. - Use the Fill & Sign tool to fill in all the required information carefully. Add a date and checkmarks if necessary.

Guam Receipts Tax (GRT) is a 6% sales tax imposed on the gross receipts of businesses operating in Guam.

Taxation of individuals In general, U.S. residents file only with the United States, Guamanian residents file only with Guam, and those individuals subject to Guamanian or U.S. income tax who are not residents of either Guam or the United States generally file with the United States.

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© Copyright 1997-2025
airSlate Legal Forms, Inc.
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Form Packages
Adoption
Bankruptcy
Contractors
Divorce
Home Sales
Employment
Identity Theft
Incorporation
Landlord Tenant
Living Trust
Name Change
Personal Planning
Small Business
Wills & Estates
Packages A-Z
Form Categories
Affidavits
Bankruptcy
Bill of Sale
Corporate - LLC
Divorce
Employment
Identity Theft
Internet Technology
Landlord Tenant
Living Wills
Name Change
Power of Attorney
Real Estate
Small Estates
Wills
All Forms
Forms A-Z
Form Library
Customer Service
Terms of Service
DMCA Policy
About Us
Blog
Affiliates
Contact Us
Privacy Notice
Delete My Account
Site Map
All Forms
Search all Forms
Industries
Forms in Spanish
Localized Forms
Legal Guides
Real Estate Handbook
All Guides
Prepared for You
Notarize
Incorporation services
Our Customers
For Consumers
For Small Business
For Attorneys
Our Sites
US Legal Forms
USLegal
FormsPass
pdfFiller
signNow
airSlate workflows
DocHub
Instapage
Social Media
Call us now toll free:
1-877-389-0141
As seen in:
  • USA Today logo picture
  • CBC News logo picture
  • LA Times logo picture
  • The Washington Post logo picture
  • AP logo picture
  • Forbes logo picture
© Copyright 1997-2025
airSlate Legal Forms, Inc.
3720 Flowood Dr, Flowood, Mississippi 39232