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%. Effective rates by income are not available for Guam; this site does not yet carry its bracket table.
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
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
More on Guam
Politics & Gun LawsD+10 · gun law grade C▾
Sources: OpenElections 2024 · Giffords 2025 · state statutes
2024 Presidential Vote
Gun Laws
Carry Permit
Purchase Permit Required
Jobs & Economy7.2% unemployment▾
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
Consumer Fireworks
Check local ordinances
Weather & Natural Risks84°F avg July▾
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 Hazards32/100 danger▾
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 ↗
See your full cost of living in Guam
Housing, taxes, childcare, insurance: all estimated.
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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.