Establishing a Foreign Business

If an off-island corporation (including those based in the U.S.) plans to open a corporate office or do business here on Guam, it must be duly admitted as a “Foreign Corporation” as stated in Title 18, Section 7101, Guam Code Annotated.  

A Foreign Corporation shall not transact business in Guam until it obtains both a business license and a Certificate of Authority to do so from the Director of the Department of Revenue and Taxation.  

You may contact the Department of Revenue and Taxation General Licensing and Registration Branch for more information or go to www.govguamdocs.com.

STEP 1:

Apply for a Certificate of Authority with the Department of Revenue & Taxation

• Click Here to download Registration Requirements for Registering a Foreign Corporation in Guam
• Click Here to download Registration Requirements for Registering a Foreign Limited Liability Company in Guam

STEP 2:

Apply for a Guam Business License

FOREIGN CORPORATIONS – If an off-island corporation (including those based in the U.S.) plans to open a corporate office here on Guam, it must be duly admitted as a “Foreign Corporation” as stated in Title 18, Section 7101, Guam Code Annotated.