Business License


Revenue and Taxation
Acrobat Reader  Starting your Business on Guam
Acrobat Reader  Establishing a Business on Guam

Can't open a document?
Download Acrobat Reader.
 Acrobat Reader

Individuals and firms who are interested in engaging in business in Guam must obtain a business license prior to starting their business operations. Most licensing transactions can be processed and approved at a single location, the Government of Guam’s ONE STOP LICENSING CENTER located at 542 N. Marine Drive, Tamuning, Guam 96913, Telephone No. (671) 646-3259 or Facsimile No. (671) 649-6178. Hours of operation for the center are from 8:00am to 5:00pm, Monday through Friday, except legal holidays.

The One Stop Center provides the convenience of processing most business license applications at one location within one day. Exceptions to this process are for those individuals or entities that are applying for professional services licenses in health (all disciplines), cosmetologists, contractors, Attorney, Certified Public Accountant, insurance, real estate, securities, engineers, architects, surveyors who must have their licenses approved and issued by their respective professional boards in Guam.


  • The license will be issued after all clearances are completed. Applicable fees are made payable to the Treasurer of Guam.
  • There is no citizenship requirement for the application of a business license.
  • Forms available at
  • For questions please access


Categories of Business Licenses

  1. Wholesale: The sale of tangible goods for resale by a licensed retailer.
  2. Retail: The sale of tangible goods to the ultimate consumer or end user.
  3. Service: Performing or providing a service for others (e.g. house rental, cleaning service, travel agency, etc.)
  4. Other: Banking, Home Industry, Hand Manufacture, Coin Vending, etc.

Documents Required for a Business License Application

  1. Application
  2. Character questionnaire
  3. Certificate of Transacting Business under a Fictitious Name (if applicable)
  4. Registration with the Dept. of Rev. &Tax


  1. Social Security no. or passport no.
  2. Legal description of business location (block, lot no., and municipality)
  3. Indicate the type of firm (please see - Firm Classification).
  4. Indicate type of business activity (please see - Categories of Business Licenses).

Requirements for Alcoholic Beverage Control Licenses

  1. Individuals applying for an Alcoholic Beverage Control license must have resided on Guam for at least one year at the time of application.
  2. If the applicant is a partnership, then each partner must satisfy the same requirement.
  3. If the applicant is a corporation, the majority of the members of the Board of Directors must meet this requirement.
  4. General On-Sale and General Off-Sale licenses are issued on a municipality basis. One of each license per one thousand persons or fraction thereof is issued. However, a special provisions of the law allows application for a license if the establishment is a hotel with at least twenty rooms or if it is a public restaurant where the investment in the building is not less than $50,000.


Business License Fees

Alcohol Beverage Control Fees

Insurance, Securities and Banking Fees


  1. Partnership: An association of two or more persons to carry on as co-owners of a business for profit. Guam law also allows for the formation of Limited Liability Partnerships (LLP’s). A LLP is a general partnership in which the personal liability of each partner is limited to the amount invested by that partner.
  2. Corporation: Artificial being created by law, having the rights of succession and the powers, attributes and properties expressly authorized by law or incident to its existence. Please note that all corporations must be registered with the Department of Revenue and Taxation prior to applying for a business license.
  3. Limited Liability Company (LLC): A company that is organized for the sole and specific purpose of rendering professional service and that has as its members only individuals licensed or otherwise authorized within Guam to render the same professional service as the limited liability company. Neither partners nor managers are personally responsible for the obligations of an LLC.

Business Priviledge Tax (Gross Receipts Tax GRT)

Upon receiving the business license, you will receive an explanation on Guam’s Business Priveledge Tax filing. More commonly referred to as the Gross Receipts Taxes (GRT), this tax is to be filed quarterly and is based on gross receipts (revenues) of the business. The GRT is due between the 1st and 20th of each month and should be paid at the Department of Revenue and Taxation.

Close Window