🇬🇺 关岛税率 · Guam Tax Rates
GU · 大洋洲 · Oceania
Guam corporate income tax, personal income tax, VAT/GST, import duties, withholding tax and other major tax categories at a glance.
- 企业所得税 Corporate Income Tax: 21% — Federal corporate tax rate applies as a US territory.
- 个人所得税 Personal Income Tax: 1.4% - 39.6% — Guam follows US federal income tax rates.
- 增值税 / 商品服务税 VAT / GST: N/A — No VAT or GST in Guam.
- 进口税 / 关税 Import Duties / Customs: Varies — US customs duties apply on imports.
- 预扣税 Withholding Tax: 30% — On certain US-source income paid to nonresidents.
- 资本利得税 Capital Gains Tax: Varies — Taxed as ordinary income under US rules.
- 财产税 / 房产税 Property Tax: Varies — Local property taxes imposed by Guam government.
- 遗产税 / 赠与税 Inheritance & Gift Tax: N/A — No separate inheritance tax; US federal rules apply.
- 印花税 Stamp Duty: N/A — No stamp duty in Guam.
- 消费税 / 特别消费税 Excise Tax: Varies — Federal excise taxes apply on certain goods.
- 社会保障税 Social Security Tax: 12.4% + 2.9% — FICA taxes apply: Social Security and Medicare.
- 其他税种 Other Taxes: Varies — Local taxes such as hotel occupancy tax.