Guam Business Privilege Tax (BPT) Calculator
Compute statutory Business Privilege Tax (BPT, formerly GRT) in Guam. Evaluates standard 5.0% gross receipts tax, small business 3.0% concession under Public Law 35-90 and 36-65, wholesale exemptions, and DRT filing liabilities.
Gross Income & Exemption Settings
Aggregate receipts determine eligibility for the small business 3% tier.
Qualifying wholesale sales, export sales, or banking exclusions.
Itemized BPT Tax Bracket Schedule
| Tax Tier | Statutory Basis | Applicable Rate | Taxable Bracket ($) | Tax Due ($) |
|---|---|---|---|---|
| Total Guam BPT Tax Liability | $7,500.00 | |||
Guam Business Privilege Tax Statutory Overview
The Business Privilege Tax (BPT) is Guam's primary business transaction tax administered by the Department of Revenue and Taxation (DRT) under Title 11 GCA Chapter 26:
- Standard Rate (5.0%) : The statutory general rate of the BPT is 5.0% levied upon the gross proceeds of retail sales, services, contracting, and commercial leasing in Guam.
- Small Business 3.0% Concession (P.L. 35-90 / 36-65) : Businesses with aggregate annual gross receipts of less than $500,000 qualify for a preferential 3.0% tax rate on their first $250,000 of taxable gross receipts. Receipts between $250,000 and $500,000 are taxed at the regular 5.0% rate.
- Ineligibility Threshold ($500,000+) : If total aggregate gross receipts reach or exceed $500,000, the business loses the 3% small business concession and pays 5.0% on the entire gross income from dollar one.
- Filing & Remittance : Monthly BPT returns (Form GRT-1) and electronic payments must be submitted to the DRT by the 20th day of the month following the close of the reporting month.
Frequently Asked Questions
What is the difference between BPT and a standard sales tax?
Guam does not have a traditional sales tax. The Business Privilege Tax is legally imposed on the privilege of doing business and is levied on the business's gross receipts rather than directly on the consumer.
How does a small business qualify for the 3% BPT rate?
Under Public Law 36-65, businesses with total annual gross receipts under $500,000 are granted a 3.0% rate on the first $250,000 of taxable gross receipts.
What happens if a business makes $500,001 in gross receipts?
Once gross receipts reach $500,000, the entire revenue is disqualified from the 3% tier, and standard 5.0% BPT applies retroactively across all receipts.
Are wholesale sales exempt from BPT in Guam?
Yes, sales of tangible personal property to licensed businesses for resale are classified as wholesaling and are exempt from BPT under 11 GCA § 26202(a).
When is the monthly BPT return due at DRT?
Monthly BPT returns must be filed and taxes remitted to the Guam Department of Revenue and Taxation on or before the 20th day of each following month.
📊 Guam Department of Revenue & Taxation (DRT) Mirror Code Matrix
| Statutory Component / Legal Deduction Item | Calculated Amount (USD) |
|---|---|
| Primary Net / Statutory Payable Amount | $0.00 USD |
Engr. Muhammad Shahzad
Principal Financial Systems Architect & US Territory & Guam Department of Revenue and Taxation Architect
Lead software and systems architect specializing in high-performance browser computing, algorithmic validation, financial models, and zero-telemetry client-side privacy architecture.