Tax Residency Rules by Country
Look up tax residency thresholds and rules for 249 countries and territories — free, no login required.
Tax residency in Guam
An individual is treated as a Guam income tax resident for a taxable year if they are a bona fide resident of Guam for that year, which requires satisfying all three of the following: (1) Presence test—meeting any one of these safe harbors: present in Guam for at least 183 days during the year; or present in Guam for at least 549 days during the year and the two preceding years combined with at least 60 days in each such year; or present in the United States (50 states and D.C.) for no more than 90 days during the year; or have U.S.-source earned income of no more than $3,000 and be present in Guam for more days than in the United States during the year; or have no significant connection to the United States; days are generally counted for any day of physical presence, subject to limited regulatory exceptions; (2) Tax home test—no tax home outside Guam during the year; and (3) Closer connection test—no closer connection to the United States or to a foreign country than to Guam, based on factors such as location of permanent home and family, personal and economic ties, and habitual abode. Residency is determined annually and each individual is assessed separately.
This summary is general information, not tax or legal advice. Rules change and individual circumstances vary — confirm with a qualified adviser before making decisions.
Voyage Manager counts your days in Guam — and everywhere else — automatically, and warns you before thresholds are reached.
Track My Days FreeWhy Tax Residency Rules Matter
Day-Count Thresholds
Most countries trigger tax residency after a set number of days. Cross the threshold and you may owe local taxes.
Permanent Establishment
Repeated business travel to a country can create a permanent establishment, triggering corporate tax obligations.
Stay Compliant
Understanding the rules before you travel helps you avoid unexpected tax liabilities and costly penalties.
Browse All Countries
"Voyage Manager offered something totally different, yet was so in tune with our needs and concerns. The team understands the nature of our jobs and the places we go to."
Stay Ahead of Tax Compliance
Sign up for free and monitor your tax exposure across every country you visit.