In response to the demand and anticipated growth of Guam’s tourism industry, the Special Hotel Qualifying Certificate (QC) program was created under Public Law 32-233, specifically for the development of one thousand six hundred (1,600) new hotel rooms by the year 2020, a goal set forth by the Guam Visitors Bureau Vision 2020 plan. This Special Hotel Qualifying Certificate provides additional incentives to hotel developers in order to meet this goal. The program has been extended for two years, 2022. 



Developers and owners are allowed a tax rebate, exemption or abatement in an amount equal to ten percent (10%) of their total construction costs, which can be applied by the developer, at their discretion, to the following taxes: 

  • 50% of Unpledged Business Privilege Tax payable to the government of Guam for twenty (20) years. 
  • 75% Income Tax Rebate for twenty (20) years. 
  • 100% Real Property Tax Abatement for ten (10) years on property utilized by the beneficiary for activities stated in the QC. 
  • 100% of Use Tax Exemption with respect to the property used to construct, furnish and equip the new facility construction or substantial expansion of an existing building. 
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