Establishing a Business in Guam

In order to establish a business entity on Guam, you must obtain a business license prior to starting business operations.  Business entities other than sole proprietorships must also register the type of entity they will be operating under.  The following will provide an overview for establishing a business on Guam.  

REGISTRATION 

Register your business with the Guam Department of Revenue and Taxation 

All corporations, limited liability companies, partnerships, joint ventures and associations must register with the Business License Branch of the Department of Revenue and Taxation.  Registration must be completed prior to the issuance of any business license. 

General Licensing And Registration Branch 

Department of Revenue and Taxation 

1240 Army Drive 

Barrigada, Guam 96913 

Hours of Operation: 

MONDAY THRU FRIDAY 

8:00am – 5:00pm excluding holidays 

 LICENSING A BUSINESS 

All businesses operating in Guam must obtain specific licenses and clearances and/or permits that are dependent on the type of business activity.  Licensing applications may be obtained from two locations, the Business License and Permit Center or the General Licensing and Registration Branch at the Department of Revenue and Taxation. 

Business License and Permit Center (BLPC) 

542 N. Marine Corps Drive 

Tamuning, Guam 96913 

The BLPC is made up of the following agencies: Department of Health and Social Services (DPHSS) Department of Land Management (DLM) Department of Public Works (DPW) Department of Revenue and Taxation (DRT) – Business License, Collections, Real Property Branches Guam, Guam Environmental Protection Agency (GEPA) Guam Fire Department (GFD) There is also a Treasurer of Guam (TOG) cashier located on-site. 

Hours of Operation: 

DPW, DRT, GEPA, TOG: 

MONDAY THRU FRIDAY 

8:00am – 12:00noon; 1:00pm – 5:00pm 

DPHSS, DLM: 

MONDAY/WEDNESDAY/FRIDAY 

8:00am – 12:00noon; 1:00pm – 5:00pm 

GFD: 

MONDAY/TUESDAY/WEDNESDAY/FRIDAY 

8:00am – 12:00noon; 1:00pm – 5:00pm 

THURSDAY 

1:00pm – 5:00pm 

Individuals or entities that are applying for professional services licenses in health (all disciplines), cosmetologists, contractors, attorney, certified public accountant, insurance, real estate, securities, engineers, architects, surveyors who must have their licenses approved and issued by their respective professional boards in Guam. 

To download a business license application, please visit https://www.govguamdocs.com/revtax/index_revtax.htm