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Qualifying Certificate Program

The Qualifying Certificate Program created under Public Law 8-80 and amended under PL 20-178 and PL 22-159 is administered by the Guam Economic Development Authority was conceived in 1965 as an economic incentive tool to encourage investment in activities that would strengthen the island economy, enrich its growth, and enhance the quality of life in Guam.  This program has proven to be highly successful, particularly in the development of Guam’s primary industry - tourism.   To spur diversification in other industries uncorrelated to tourism, public law PL 24-266 and PL 23-127 were enacted to provide attractive tax incentives for financial services, trusts and recycling.   

ELIGIBILITY:   (12 GCA, Div. 2, Chapter 58, §58104)
Any trust, partnership, sole proprietorship, Limited Liability Partnership, Limited Liability Company, or corporation, formed under and the laws of Guam and licensed to do business in Guam, which is engaged, or about to engage in any of the following activities:

1. Agriculture
2. Aquaculture
3. Mariculture
4. Manufacturing
5. Commercial fishing
6. Services
7. Tourism
8. Guam based trusts
9. Recycling
10. Insurance issuance, either by commercial insurers, reinsurers, or captive insurers which meet the requirements of 22 GCA, chapter 15, article 3
11. Export Trading Companies as defined in 11 GCA, §26101(d), if the main office of the export trading company is in Guam
12. Producing water or disposing of wastewater, or both, jointly with the Guam Waterworks Authority
13. The Base Operating Service Contract (BOS) contractor for the military on Guam
14. A small business entity operating on a military base on Guam or as a subcontractor to the BOS Contractor
15. A global internet infrastructure services company providing internet connectivity and co-location facilities and its/their tenant-sellers in the sales of goods, services and information over the internet

LOCAL PARTICIPATION:    (12 GCA, Div. 2, Chapter 58, §58108)
Preference shall be extended to applicants, which have fifty-one percent (51%) or greater portion of local investment, as controlled by bona fide Guam residents.