Investment Incentives

EB5 Investor Visa

An Investor Visa category that has attracted the attention of many prospective immigrants is the EB-5 Investor Visa created under the Immigration Act of 1990. This Visa category allows qualified foreign nationals to obtain lawful Permanent Resident Status (Green Cards) through investment in a U.S. enterprise. Ten thousand (10,000) Immigrant Visas are available each year to foreign investors establishing a "new commercial enterprise" or are in the process of investing in an existing enterprise on Guam. A "new commercial enterprise" is any lawful, for-profit business established after November 29, 1990. Both the creation of a new business, and the purchase and re-capitalization or reorganization of an existing business is allowed.

Qualifying Certificate Program

The government of Guam, through GEDA, is authorized by law to allow a variety of tax incentives to encourage new investment by qualified investors to Guam. GEDA grants Qualifying Certificates (QC) to investors on the basis of investment commitment, potential for creating employment and expanding the base of the island's economy. These incentives are intended primarily for manufacturers, insurance underwriters, commercial fishing operations, corporate headquarters, agricultural operations and the tourism industry. Special tax incentive programs are also being currently offered to select nascent industries to stimulate growth in these areas. These identified industries are: recycling, captive insurance, trusts and bonded warehousing.

Captive Insurance Program

In July 1996, the Governor of Guam signed Public Law 23-109, which authorizes 100% abatement and rebates of corporate and gross receipts taxes respectively to qualified insurance underwriters and captive insurance companies incorporated in Guam. Spurred by increasing inquiries from insurance underwriters throughout the world, the government of Guam has enacted Public Law 24-266 and Public Law 24-11; technical amendments to the original captive law to provide an attractive environment for risk and insurance management companies to locate their Pacific headquarters in Guam.

Recycling Program

Public Law 25-127 which provides recycling and transshipment companies with tax benefits under the Guam Economic Development Authority's Qualifying Certificate Program is designed to encourage investment opportunities in recycling and transshipment activities in order to help minimize the volume of Guam's waste stream entering the landfill as well as encourage the practice of recycling and composting within our Island community.

Close Window