Guam Department of Revenue and Taxation

New Business License Application

Mail

Fees vary based on the nature of the business and estimated gross revenue. They will be assessed once the application has been endorsed with clearances from the required agencies. Some agencies assess a few separate from the business license fee to obtain a clearance. They will contact you upon receiving the application for payment of those fees. 

You must include the lot number, block number, street address, and village under Business Location or the application will be rejected. 

• Good Moral Questionnaire
• Copy of Valid Photo ID
• Notarized DBA form, if applicable (call or email the department to verify if the name is available)

If your business license requires clearances, you cannot renew online until these clearances have been obtained. The required clearances must be cleared directly with the applicable Department. Print the clearance information sheet from your GuamTax Account for your business's specific requirements. Once these have been cleared, you can log on and pay for your renewal and print a copy of the renewed license. 

Online

Fees vary based on the nature of the business and annual gross revenue. 

Annually by date of issuance

• Churches, their integrated auxiliaries, and conventions or associations of churches
• Any organization (other than a private foundation, as defined in section 509(a)) described insubparagraph (C), the gross receipts of which in each taxable year are normally not more than $5,000
• The exclusively religious activities of any religious order