Guía para expatriados a largo plazo en Guam

Guam, as a U.S. territory, primarily adheres to U.S. immigration laws, administered by U.S. Citizenship and Immigration Services (USCIS) and the U.S. Department of State. However, it also operates the Guam-CNMI Visa Waiver Program (GCVWP), which offers specific entry conditions.

• Visa-Free Entry and Tourist Stay Limits:

  • U.S. Citizens and Nationals: Can enter and reside in Guam indefinitely without a visa.
  • Guam-CNMI Visa Waiver Program (GCVWP): Citizens of certain countries (e.g., Australia, Brunei, Hong Kong, Japan, Malaysia, Nauru, New Zealand, Papua New Guinea, South Korea, Singapore, Taiwan, United Kingdom) may enter Guam visa-free for tourism or business for up to 45 days. This is separate from the general U.S. Visa Waiver Program (VWP) which requires ESTA and allows 90-day stays in the broader U.S.
  • Other Nationalities: Generally require a U.S. visa (e.g., B-1/B-2 visitor visa) for tourism or business, allowing stays typically up to 6 months, as determined by Customs and Border Protection (CBP) upon entry. Citizens of countries participating in the general U.S. VWP may enter with an approved ESTA for up to 90 days.

• Temporary Residency Tracks:

  • Work Visas (Non-immigrant): Foreigners seeking to work in Guam generally require a U.S. non-immigrant work visa, such as:
    • H-1B (Specialty Occupations): For professionals in specialized fields, requiring employer sponsorship. Highly competitive due to annual caps.
    • L-1 (Intracompany Transferee): For employees of international companies transferring to a U.S. office (including Guam).
    • E-2 (Treaty Investor): For nationals of treaty countries investing a substantial amount of capital in a U.S. business.
    • Other categories: Including O-1 (extraordinary ability), P (athletes/entertainers), R-1 (religious workers).
  • Study Visas (F-1): For international students enrolled in academic programs at USCIS-approved institutions in Guam. Requires acceptance from a Student and Exchange Visitor Program (SEVP)-certified school.
  • Exchange Visitor Visas (J-1): For participants in exchange programs, including scholars, researchers, and interns.
  • Family-Based Visas: For immediate relatives of U.S. citizens or lawful permanent residents (LPRs) seeking to join them temporarily.

• Permanent Residency (Green Card): Eligibility and process are identical to the rest of the U.S.

  • Eligibility: Primarily through family sponsorship (e.g., spouse, parent, child of a U.S. citizen/LPR), employment sponsorship (e.g., highly skilled workers, investors), or the Diversity Visa (DV) Lottery.
  • Process: Involves filing petitions with USCIS (e.g., Form I-130 for family, Form I-140 for employment), followed by either 'adjustment of status' if already in the U.S. (Guam) or 'consular processing' if applying from abroad.
  • Timeline: Varies significantly, from several months to many years, depending on the visa category, country of origin, and current backlogs.

• Citizenship:

  • Birthright Citizenship: Individuals born in Guam are U.S. citizens under the 14th Amendment.
  • Naturalization: Foreigners who obtain U.S. permanent residency can apply for naturalization after meeting specific residency requirements (generally 5 years as an LPR, or 3 years if married to a U.S. citizen), demonstrating good moral character, English proficiency, and knowledge of U.S. civics. The process involves an application (Form N-400), interview, and oath ceremony. Timeline typically ranges from 6 months to over a year after eligibility.

• Work Permits and Employment Authorisation:

  • For non-U.S. citizens, a valid U.S. non-immigrant work visa (e.g., H-1B, L-1) or an Employment Authorization Document (EAD) is required. An EAD is typically granted to certain categories of non-immigrants (e.g., asylum seekers, F-1 students with Optional Practical Training, dependents of certain visa holders) or those adjusting status to LPR.
  • Employers in Guam must comply with U.S. labor laws and immigration regulations, including verifying employment eligibility.

• Digital Nomad or Remote Worker Visa Programmes:

  • As of May 2026, there is no specific digital nomad or remote worker visa program for Guam or the broader United States. Foreigners wishing to work remotely for an employer outside the U.S. while residing in Guam would generally need a U.S. work visa (if their work is considered 'U.S. employment') or a visa that permits long-term stay without employment (which is rare for remote work). Short-term tourist visas (B-1/B-2 or VWP/GCVWP) explicitly prohibit engaging in local employment. Engaging in remote work for a foreign employer while on a tourist visa is a grey area and can be interpreted as unauthorized work, leading to visa refusal or deportation.

• Student Visas (F-1):

  • Requires acceptance from a Student and Exchange Visitor Program (SEVP)-certified school in Guam, proof of financial means, and intent to return to the home country after studies. The school issues Form I-20, which is used to apply for the F-1 visa at a U.S. embassy or consulate.

• Family Reunion and Dependent Visas:

  • Immigrant Visas: For permanent reunion, U.S. citizens and LPRs can petition for eligible family members (spouses, children, parents, siblings) to obtain green cards. These are processed through USCIS and the Department of State.
  • Non-immigrant Dependent Visas: Spouses and unmarried minor children of certain non-immigrant visa holders (e.g., H-1B, L-1, F-1) can apply for dependent visas (e.g., H-4, L-2, F-2) to accompany the primary visa holder to Guam.

• Application Process:

  • Where to Apply: For most non-immigrant visas, applications are made at a U.S. embassy or consulate abroad. Petitions for immigrant visas and certain non-immigrant statuses are filed with USCIS. The Guam-CNMI VWP is an entry program, not a visa application.
  • Documentation: Varies by visa type but typically includes passport, visa application form (DS-160 for non-immigrant), photos, proof of ties to home country, financial stability, purpose of visit, and supporting documents related to the specific visa category (e.g., I-20 for students, I-797 approval notice for work visas).
  • Fees: Non-immigrant visa application fees are typically $185 USD (as of May 2026). Immigrant visa fees and USCIS petition fees vary widely, often several hundred to over a thousand USD. Fees are non-refundable.
  • Timelines: Can range from a few weeks for a visitor visa interview to several years for certain immigrant visa categories. Check the specific U.S. embassy/consulate website for local processing times and the USCIS website for petition processing times.

• Renewal Procedures:

  • Non-immigrant visas generally cannot be 'renewed' in the traditional sense; a new application is usually required. However, extensions of stay can be requested from USCIS for certain visa types before the current authorized stay expires. Green cards (LPR status) are generally valid for 10 years and can be renewed by filing Form I-90 with USCIS.

• Common Pitfalls and Refusal Reasons:

  • Incomplete or Inaccurate Documentation: Missing forms, incorrect information, or insufficient supporting evidence.
  • Lack of 'Non-immigrant Intent': For temporary visas, failing to convince the consular officer that you intend to return to your home country after your authorized stay.
  • Misrepresentation or Fraud: Providing false information can lead to permanent ineligibility.
  • Overstaying a Previous Visa: Can result in bars from re-entry to the U.S. (including Guam).
  • Criminal Record or Security Concerns: Certain convictions or security risks can lead to visa ineligibility.
  • Public Charge Rule: Inability to demonstrate sufficient financial means to support oneself without relying on public assistance.

Guam operates a 'mirror tax' system, meaning its income tax laws largely mirror the U.S. Internal Revenue Code, but they are administered by the Guam Department of Revenue and Taxation (DRT) rather than the U.S. Internal Revenue Service (IRS). This creates unique considerations for expats.

• Tax Residency Rules:

  • A foreigner generally becomes a tax resident of Guam if they meet the U.S. 'green card test' (holding a U.S. lawful permanent resident card) or the 'substantial presence test' (being physically present in the U.S. for at least 31 days in the current year and 183 days over a three-year period, counting all days in the current year, 1/3 of days in the first preceding year, and 1/6 of days in the second preceding year). U.S. citizens and residents living in Guam are generally considered Guam tax residents for income tax purposes if their income is Guam-source.

• Income Tax Rates and Brackets:

  • Guam's income tax rates and brackets for both residents and non-residents generally mirror those of the U.S. federal income tax system. For 2025 and 2026, these range from 10% to 37% for ordinary income, depending on filing status and taxable income. Non-residents are typically taxed only on Guam-source income.

• Double Taxation Treaties:

  • As a U.S. territory, Guam is generally covered by the U.S. double taxation treaties with various countries. These treaties aim to prevent individuals from being taxed twice on the same income by both Guam (via the U.S. treaty network) and their home country. Key countries with active treaties include Canada, Mexico, the UK, Japan, Germany, France, and many others. Expats should consult a tax advisor to understand how these treaties apply to their specific situation, especially regarding the interaction between U.S. federal tax rules and Guam's mirror tax system.

• Social Security and Pension Contributions:

  • Foreigners working in Guam are generally subject to U.S. Social Security and Medicare taxes (FICA taxes), which are typically withheld from wages. For 2025-2026, the Social Security tax rate is 6.2% for employees (up to an annual wage base limit) and Medicare tax is 1.45% (no wage base limit). Self-employed individuals pay both employer and employee portions. Some countries have 'totalization agreements' with the U.S. to avoid double social security taxation.

• Tax Filing Requirements, Deadlines, and How to File:

  • Filing Requirement: All individuals who meet the income thresholds must file an income tax return with the Guam DRT. U.S. citizens and residents who are bona fide residents of Guam generally file only with the Guam DRT and are exempt from filing with the IRS, provided all their income is Guam-source. If they have non-Guam source income, they may have additional filing requirements.
  • Deadlines: The annual income tax filing deadline is generally April 15th of the following year. Extensions can be requested.
  • How to File: Tax returns are filed with the Guam Department of Revenue and Taxation (DRT). Forms are similar to IRS forms but are Guam-specific (e.g., Form 1040-SS). Electronic filing options may be available through approved software.

• Tax Deductions and Allowances:

  • Guam's tax system generally allows for similar deductions and allowances as the U.S. federal system, including standard deductions, itemized deductions (e.g., for mortgage interest, state and local taxes, medical expenses), and various credits (e.g., child tax credit, earned income credit). Expats should review their eligibility for these.

• Property Ownership Tax for Foreigners:

  • Guam imposes real property taxes on land and improvements. The tax rate is generally 0.25% of the assessed value (35% of the fair market value) for land and 0.5% of the assessed value for buildings. These taxes are administered by the Guam DRT and are payable semi-annually. Foreigners owning property are subject to the same rates and rules as residents.

• Capital Gains Tax:

  • Capital gains in Guam are taxed similarly to the U.S. federal system. Short-term capital gains (assets held for one year or less) are taxed at ordinary income tax rates. Long-term capital gains (assets held for more than one year) are generally taxed at preferential rates, typically 0%, 15%, or 20% depending on the taxpayer's ordinary income bracket.

• VAT and Other Indirect Taxes:

  • Guam does not have a Value Added Tax (VAT). Instead, it imposes a Gross Receipts Tax (GRT) on businesses for the privilege of doing business in Guam. The general GRT rate is 5% (as of May 2026) on gross receipts from sales of goods and services. This tax is typically passed on to consumers in the form of higher prices. There are also excise taxes on certain goods like fuel, tobacco, and alcohol.

• Wealth or Net Worth Taxes:

  • Guam does not impose a wealth or net worth tax.

• When to Engage a Local Tax Advisor:

  • It is highly recommended for foreigners relocating to Guam to engage a local tax advisor or a U.S. tax professional with expertise in U.S. territories. The interaction between U.S. federal tax law, Guam's mirror tax system, and international tax treaties can be complex. An advisor can help determine tax residency, optimize filing strategies, ensure compliance, and navigate specific issues related to foreign income, investments, and assets.

• Penalties for Non-Compliance:

  • Penalties for non-compliance with Guam tax laws are similar to those imposed by the IRS, including penalties for failure to file, failure to pay, accuracy-related penalties, and fraud penalties. Interest may also be charged on underpayments. Severe non-compliance can lead to criminal prosecution.