Notable
Uses a mirror tax code that parallels the U.S. federal code. Residents pay taxes to Guam instead of the IRS. No separate state income tax beyond the mirrored federal system.
Guam in plain English
Worth knowing before you move to Guam
Guam mirrors the U.S. federal income-tax code but collects the tax itself, so residents file with the Guam Department of Revenue instead of the IRS. The economy runs on U.S. military spending and Japanese and Korean tourism. Typhoons are the main natural hazard, and nearly all goods are imported, which keeps prices high.
What Guam taxes, and what it doesn't
Guam levies a graduated income tax that tops out at 37%. A household earning $75,000 pays an effective 0.0%, about $0 a year; at $150,000 the effective rate is 0.0%. Among the 41 states that tax income, Guam has the lowest effective rate at $100,000 of income.
Property tax runs 0.75% of home value a year. The national effective rate is about 1.10%, and Guam has the 22nd lowest rate of the 50 states.
Uses a mirror tax code that parallels the U.S. federal code. Residents pay taxes to Guam instead of the IRS. No separate state income tax beyond the mirrored federal system.
Written from the figures on this page. Rankings compare the 50 states. Sources and years are listed with each figure below.
State Profile
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Taxes
Sources: state revenue departments · Tax Foundation 2026 · income-tax brackets 2026
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Taxes
Sources: state revenue departments · Tax Foundation 2026 · income-tax brackets 2026
Income Tax
Mirrors federal income tax rates paid to the Guam government, not the IRS. Top rate 37%.
Property Tax
Sales Tax
Social Security
Pension / IRA
Estate Tax
Inheritance Tax
Capital Gains
Federal capital gains rates apply via mirror code
Housing & Cost of Living
Sources: Zillow · Census ACS · iii.org and state insurers 2026 · WRLURI 2018 · Census 2024 (HOA)
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Housing & Cost of Living
Sources: Zillow · Census ACS · iii.org and state insurers 2026 · WRLURI 2018 · Census 2024 (HOA)
Cost of Living Index
National avg = 100
Politics & Gun Laws
Sources: OpenElections 2024 · Giffords 2025 · state statutes
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Politics & Gun Laws
Sources: OpenElections 2024 · Giffords 2025 · state statutes
2024 Presidential Vote
Gun Laws
Carry Permit
Purchase Permit Required
Jobs & Economy
Sources: BLS QCEW 2024 · BLS JOLTS 2024 · BLS union membership 2025 · Census ACS
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Jobs & Economy
Sources: BLS QCEW 2024 · BLS JOLTS 2024 · BLS union membership 2025 · Census ACS
Job Market
+0.2% job growth · 7.2% unemployment
Top Industries
Tech Jobs
Healthcare Jobs
Remote Work
Median Household Income
Daily Life
Sources: American Pyrotechnics Association · state statutes 2026 · IIHS
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Daily Life
Sources: American Pyrotechnics Association · state statutes 2026 · IIHS
Consumer Fireworks
Check local ordinances
Weather & Natural Risks
Sources: NOAA · NWS Storm Prediction Center · FEMA NRI
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Weather & Natural Risks
Sources: NOAA · NWS Storm Prediction Center · FEMA NRI
Winter Severity
Avg January high: 81°F
Summer Heat
Moderate summers
Annual Rainfall
Tornado Risk
Hurricane Risk
Wildfire Risk
Flood Risk
Natural Hazards
Sources: USGS · CDC · USDA APHIS · NOAA · FEMA NRI 2023
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Natural Hazards
Sources: USGS · CDC · USDA APHIS · NOAA · FEMA NRI 2023
Venomous Snakes
Spider Hazard
Scorpions
Hurricane Risk
Tornado Risk
Wildfire Risk
Earthquake Risk
Danger score is a composite index. Methodology ↗
Veteran Benefits
Sources: VA.gov · Military.com state guide · Tax Foundation
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Veteran Benefits
Sources: VA.gov · Military.com state guide · Tax Foundation
Veteran-Friendly Score
6.5% of state population are veterans
Property Tax Exemption
Partial exemption for service-connected disability
Military Retirement Pay
Active Duty Pay
VA Facilities Access
Notable Benefits
See your full cost of living in Guam
Housing, taxes, childcare, insurance — all estimated.
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What Residents Say
Life in Guam : r/guam
Hot & Humid, mostly people are welcoming. Beach is always nearby. Criminal activities is kinda moderate. Cost of living is high from my POV, ......
reddit.com ↗
Here's what $267000 gets you in Guam : r/guam
Here's what $267,000 gets you in Guam ... Damn that's a long link but turnkey move in ready! Just bring your toof brush. Archived post. New ......
reddit.com ↗
Why Guam? : r/guam
“RFK Jr. on Trump’s Bold Public Health Purge Plan: If We Can’t Fire Them, We’ll Ship Them to Guam. Article: https://econotimes.com/RFK-Jr-on-Trumps-Bol ......
reddit.com ↗
Why aren't we getting better? : r/guam
No sales tax, low prop tax, business tax exemptions than how do you explain Guam's high cost of living? ... Has anyone here made a move to Guam?...
reddit.com ↗
Building a Better Government for Our Island Home : r/guam
Implement true transparency in government spending. Create a user-friendly online portal showing exactly how every tax dollar is spent, updated ......
reddit.com ↗
Are they really going to spend money to boost the tourism ...
What makes you think most of them don't pay taxes? How are we ... how expensive is the cost of living in guam? 15 upvotes · 24 ......
reddit.com ↗
How will Trump's tariff affect Guam's economy?
Putting politics aside and looking at it from an economic perspective. Do you think tariffs will negatively affect Guam’s economy or what are the ......
reddit.com ↗
Real Estate prices and military buildup : r/guam
And one other little factor also exacerbates all this - Guam's property taxes are stupidly low. ... moving out cause of high rents and cost of ......
reddit.com ↗
Tax preparers? : r/guam
Does anybody have a go-to person for their taxes on island? I moved in December and had a lot going on in life last year, not sure i want to do them myself ......
reddit.com ↗
Things that are cheaper on Guam
I think Guam property tax is far too low. As you said, It allows people to hold on to derelict properties for ages without doing any work to ......
reddit.com ↗
Guam will change its laws. We'll email you when it does.
One email when Guam changes a tax, gun, cannabis or abortion law. Unsubscribe in one click.
Data is informational only. Verify with a tax professional, real estate agent, and local sources before making relocation decisions. Crime data: FBI Crime Data Explorer 2023. Healthcare: Commonwealth Fund 2023; life expectancy from County Health Rankings 2024. Education: Education Week 2023. Housing: Zillow monthly index and Census ACS 2022. Insurance: rate surveys 2024. Sponsored links marked “Sponsored” may earn a commission. This does not affect our data or rankings.