Guam

Guam Department of Revenue and Taxation, Regulatory Division - Regulatory Division - General Licensing & Registration Branch (business entity registration + general business licenses)

Contact for business filings

Phone: 671-635-1844 / 671-635-1845 / 671-635-7664
Fax: 671-633-2643
Email: [email protected]
Mail filings to: Dept. of Revenue & Taxation, P.O. Box 23607, Barrigada, Guam 96921
Walk in: 1240 Army Drive, Barrigada, Guam 96913 DRT main building (walk-in)
Contact form: www.guamtax.com/app/contactus.do

Filing facts

Form an LLC: $250 state fee
Register a foreign LLC: $250 state fee
LLC annual report: $100 state fee
Franchise tax: none.
How you can file an LLC formation: onlineemailfaxmailwalk in
Every Guam corporation and LLC must keep a registered agent with a street address in Guam.

Fees are the statutory amounts on file as of 2026-08-04; the state may add processing or expedite charges.