Guam: Marijuana Tax Handbook


Guam Marijuana Tax Rate

Sales Tax Medical Excise Tax Medical Max Medical Tax Sales Tax Recreational Excise Tax Recreational Max Recreational Tax
N/A N/A N/A N/A 15.00% 15.00%

2024 Guam Marijuana Tax Handbook

Medical marijuana legal in Guam, but there is no cannabis sales tax for it.

Recreational marijuana is legal in Guam, but there is no cannabis sales tax for it.

About Guam Marijuana Tax


The excise tax applies to all sales from a cultivation facility to a retail cannabis store or cannabis manufacturing facility provided that the cannabis is not intended for sale as medical cannabis. The tax is paid by the cultivation facility.

What is the most recent revenue statistic for Guam?

Under § 8113 of the current law , the taxes collected will be used to fund different government agencies. The agencies that will benefit are:

  • The Department of Public Health and Social Services,
  • The police department
  • The Guam Customs and Quarantine Agency
  • The Department of Revenue and Taxation
  • The Guam Behavioral Health and Wellness Centre substance abuse treatment, prevention and education
  • The Department of Agriculture’s Conservation Officer Law Enforcement Section

Is the Guam Marijuana Tax Weight-Based or Percentage-of-price-Based?

Guam's marijuana program uses a Percentage-of-price tax system. This means that the tax charged is calculated using the retail price of the Marijuana at the time of purchase.

Does Guam have a Controlled Substances Tax?

Guam does not have a Controlled Substances tax involving Marijuana.

How do Guam's marijuana taxes compare to the states around it?

Northern Mariana Islands

Note: It is illegal to transport marijuana accross state lines.

** This Document Provided By SalesTaxHandbook **