Guam
Guam offers a unique geographical advantage for US-linked business in the Pacific and features 100% tax abatement and rebates for corporate and gross receipts taxes. Legislation enacted in 1996 and subsequent amendments provide an attractive environment for risk management headquarters. Capital and surplus can be held in cash or irrevocable letters of credit approved by the commissioner.
Quick Facts
Minimum Capital & Surplus
| Structure Type | Minimum Capital |
|---|---|
| Pure | $50,000 Cap / $100,000 Surplus |
| Group | $100,000 Cap / $150,000 Surplus |
| Protected Cell | $150,000 per cell (max $750k) |
Regulatory Framework
Public Law 24-266
Tax Environment
100% tax rebates for commercial and captive companies
Regulatory & Statistical Profile
Statistical profile pending verification for this domicile.
checklist Authorized Captive Structures
List of authorized captive structures pending verification.
payments Fees & Solvency Compliance
gavel Regulatory Contact Office
Considering Guam for Your Captive?
Our consultants provide end-to-end guidance on domicile selection, feasibility, and formation. Let us help you determine if Guam is the right fit.