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59 chapters · 1,237 sections in this title.
11 GCA § 34101 Statement of Legislative Purpose
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The Legislature declares it to be the purpose of the Chapter to promote the economic development of Guam by making it possible for individuals who become Guam residents to pay little income tax on their earned income derived from sources outside of Guam. Since this Chapter is not…
11 GCA § 34102 Income Tax Rebate on Certain Income; Definitions
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A rebate of seventy-five percent (75%) of personal income tax payable by resident individual taxpayers to the government of Guam on earned income derived from sources outside of Guam, the United States, its states, territories or possessions is hereby established and declared. Th…
11 GCA § 34103 Determination of Guam Residency
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COL120106 To claim the rebate authorized by this Chapter, an individual citizen of the United States shall establish to the satisfaction of the Guam Economic Development Authority (the Authority) that he has been a bona fide resident of Guam within a taxable year in which case am…
11 GCA § 34104 Definition of Earned Income
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For purposes of this Chapter, the term earned income means wages, salaries or professional fees and other amounts received as compensation for personal services actually rendered, but does not include that part of the compensation derived by the taxpayer for personal services ren…