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Insurance & Risk Management

Insurance and risk management services are available from over 100 insurance companies, underwriters and captive management companies located in Guam, such as Aon, Zurich, Nichido, Tokio Fire & Marine, and Chung Kuo to name a few. These insurers are authorized to transact property casualty, life and health insurance, as well as surety and offshore surety.

Within the Guam Department of Revenue & Taxation, the Office of the Insurance & Banking Commissioner was statutorily created under Chapter 103 Title 11 Guam Code Annotated and is tasked with the responsibility of overseeing and regulating the banking and insurance industries. Under the provisions of the law, all references to banks and banking shall include, banks, savings and loans, finance companies, mortgage brokers, credit unions, pawnshops, check cashing companies, foreign exchange companies and the like, including any entities that make loans, accept deposits, sell notes, corporate paper, debentures or similar instruments, transmit funds, own or operate automated teller machine services cash dispensing machines and electronic terminal devices.

Department of Revenue & Taxation

Business Hours:7am - 6pm M-F excluding holidays
Physical Address:
1240 Route 16 
Barrigada, Guam 96913
Mailing Address:
Dept. of Revenue & Taxation
Taxpayer Services Division 
P.O. Box 23607
GMF, Guam 96921
GRT Questions:
Income Tax Questions: 
E-filing Questions: 
ext. 809 or 811

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