Qualifying Certificate (QC) 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. It 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 23-109, PL 24-266, and PL 23-127 were enacted to provide attractive tax incentives for financial services, trusts and recycling. 

ELIGIBILITY 

Any trust, partnership, sole proprietorship, Limited Liability Partnership, Limited Liability Company, or corporation, formed under the laws of Guam and licensed to do business in Guam, which is engaged, or about to engage in any of the following activities: 

Agriculture  

Aquaculture  

Mariculture  

Manufacturing  

Commercial Fishing 

Green Technology  

Non-Petroleum Based Fuels 

Services  

Tourism (Special Hotel) 

Circular Economy/Recycling 

Beneficial Real Property Improvement 

Domestic Insurance, including Captive Insurance 

Guam Based Trust 

Export Trading Company 

Water/Wastewater 

Base operating Service Contract 

Global Internet Infrastructure Services 

Repatriation of Foreign Profits 

Drone Industry 

Processing Trade Company 

Distribution, Transformation of Fulfillment Center 

TAX BENEFITS 

Standard 

Up to 75% income tax rebate up to 20 years; 

Up to 75% dividend tax rebate up to five years;  

100% real property tax abatement up to 10 years 

Insurance 

100% income tax rebate up to 20 years; 

100% dividend tax rebate up to 20 years (nonresident shareholders); 

100% BPT abatement up to 20 years 

Affordable Housing 

100% income tax rebate up to 20 years; 

100% BPT Abatement up to 20 years 

Trusts 

100% income tax rebate up to 20 years on trust income; 

100% income tax rebate up to 20 years on payments to trust beneficiaries 

Circular Economy/Recycling 

100% income tax rebate up to 10 years; 

100% BPT abatement up to 10 years; 

100% use tax exemption up to 10 years 

Subchapter “S”/LLC/LLP 

Up to 75% income tax rebate up to 20 years 

Other 

100% BPT abatement up to 10 years on alcohol manufacturing, sale of petroleum products and rental of land, building or equipment from QC beneficiary