Tax Rebates and Exemptions
The government of Guam, through GEDA, is authorized by law to allow a variety of tax incentives to encourage new investment by qualified investors to Guam. GEDA grants Qualifying Certificates to investors on the basis of investment commitment, potential for creating employment and expanding the base of the island’s economy. These incentives are intended primarily for manufacturers, insurance underwriters, commercial fishing operations, corporate headquarters, agricultural operations and the tourism industry.
Tax incentives for qualified firms may
include: |
- Up to 75% in income tax rebates up to
20 years
|
- 100% abatement on real property tax up
to 10 years
|
- A maximum of 75% rebate on corporate
dividend tax up to five years
|
- Abatement on gross receipts tax on
petroleum and alcoholic beverages made in
Guam up to 10 years
|
|
