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.
State Profile
Taxes
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
Cost of Living Index
National avg = 100
Politics & Gun Laws
2024 Presidential Vote
Gun Laws
Carry Permit
Purchase Permit Required
See your full cost of living in Guam
Housing, taxes, childcare, insurance — all estimated.
Data is informational only. Verify with a tax professional, real estate agent, and local sources before making relocation decisions. Crime data: FBI UCR ~2022. Healthcare: Commonwealth Fund / US News ~2023. Education: Education Week ~2023. Housing: Zillow / Census ACS ~2024. Insurance: rate surveys ~2024. Sponsored links marked “Sponsored” may earn a commission. This does not affect our data or rankings.