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Guam
Oceania · GU · GUM · Territory of Guam
21.00%
CORP TAX
6.9/10
TRUST
3/5
BANKING
1–5 days
SETUP
TAXATION
Corporate Tax21.00%
Personal Income Tax37.00%
Capital Gains Tax20.00%
VAT / GST2.00%
Withholding Tax30.00%
Territorial TaxationYes
CFC RulesYes
Tax Treaties0
Transfer PricingYes
Tax-Free ZonesYes
Crypto TaxTaxed as Income
FORMATION
Govt Registration Fee$100
Annual Renewal Fee$100
CSP Fee (Low)$400
CSP Fee (High)$800
Annual Maint (Low)$200
Annual Maint (High)$500
Timeline1–5 Days
Online RegistrationYes
Min Directors1
Min Shareholders1
Local DirectorNo
Local SecretaryNo
BANKING & COMPLIANCE
Banking Ease3/5
Privacy Index5
Audit RequiredYes
Annual FilingYes
BO RegisterNo
UBO DisclosureYes
FATCA CompliantYes
AEOI ParticipantYes
Correspondent BankingGood
Crypto RegulationUnclear
Digital BankingOnline And Mobile Banking Available With Features Like Funds Transfer, Mobile Deposits, And Bill Payments.
SUITABILITY SCORES
Overall Trust6.9/10
Holding Company3/5
Trading Company3/5
IP Holding5/5
Startup3/5
Crypto4/5
Asset Protection3/5
Top IndustriesTourism, Military
Digital Nomad VisaNo
Residency by IncorpNo
Citizenship by InvestNo
incorporator AI Assessment
AUTOMATED ANALYSIS · GUAM
MODERATE
Guam is a Oceania jurisdiction offering higher corporate tax at 35% with strong reputation (trust score: 6/10). Company registration typically takes 1–5 days with formation costs ranging from $? to $?. Banking ease is rated 4/10.
ADVANTAGES
- +Tax-free zones available for qualifying businesses
- +Fast company registration process
DISADVANTAGES
- −Relatively high corporate tax rate
- −Challenging banking environment for foreign companies
BEST FOR
International tradingTech startups
RISK FACTORS
Regulatory changes may affect tax and compliance obligationsCurrency exchange risks for non-USD denominated jurisdictions
AI-GENERATED ASSESSMENT · NOT LEGAL OR FINANCIAL ADVICE · VERIFY WITH QUALIFIED PROFESSIONALS
ENTITY TYPES
Proprietary Limited Company
Pty Ltd
Standard private company structure.
Timeline: 4–18d
Compliance: medium
Min shareholders: 1
Min directors: 1
HoldingTradingIPCrypto
LAST UPDATED FEB 22, 2026
Limited Partnership
LP
Partnership with at least one general and one limited partner.
Timeline: 2–18d
Compliance: low
Min shareholders: 2
Min directors: 1
Holding
LAST UPDATED FEB 22, 2026
General Partnership
GP
General Partnership structure in Guam.
Timeline: 10–27d
Compliance: low
Min shareholders: 2
0Trading
LAST UPDATED FEB 22, 2026
ARTICLES ABOUT GUAM
LEGAL FORM GUIDE 1 MIN
Limited Partnership (LP) in Guam: Complete Guide
The Limited Partnership is a legal entity structure available in Guam.
Read Article →
LEGAL FORM GUIDE 1 MIN
Proprietary Limited Company (Pty Ltd) in Guam: Complete Guide
The Proprietary Limited Company is a legal entity structure available in Guam.
Read Article →
SERVICE PROVIDERS IN GUAM
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