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 a Guam bona fide resident for a taxable year only if all three of the following are met: (1) the presence test under IRC section 937/Treas. Reg. section 1.937-1 is satisfied—met if any one applies: present in Guam at least 183 days during the year; or present in Guam at least 549 days during the current and two preceding years with at least 60 days in each of those years and more days in Guam than in the United States in the current year; or present in the United States no more than 90 days in the year; or have no more than $3,000 of U.S.-source earned income and are present in Guam for more days than in the United States in the year; or have no significant connection to the United States—day counting follows the regulatory rules and exceptions (including certain transit, medical-condition, and crew-member days); (2) the individual’s tax home (regular or principal place of business, or if none, regular place of abode in a real and substantial sense) is in Guam for the year; and (3) the individual has a closer connection to Guam than to the United States or any foreign country based on all facts and circumstances (such as the location of permanent home, family, personal and economic ties, and official registrations). Failure of any one requirement means the individual is not a Guam bona fide resident for that year.
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.