Guam Salary Calculator 2026
Free Guam salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.
by Simon Bodych
Methodology & sources
Methodology - Guam (2026)
Educational model - not tax advice. Currency USD. Guam levies the Guam Territorial Income Tax, which mirrors the U.S. Internal Revenue Code (48 U.S.C. 1421i); a bona fide Guam resident files with the Guam Department of Revenue and Taxation but uses the same federal 2026 figures.
Employee (W-2 wages under the Guam mirror code)
- Income tax 2026 (single filer): taxable income = annual gross wages minus the 16,100 standard deduction. The personal and dependent exemption is 0 (made permanent by the One Big Beautiful Bill Act, 2025).
- Progressive brackets on taxable income: 10% up to 12,400; 12% to 50,400; 22% to 105,700; 24% to 201,775; 32% to 256,225; 35% to 640,600; 37% above. The same federal brackets apply via the Guam mirror code, administered by Guam DRT.
- Employee FICA (federal Social Security and Medicare, applied in Guam identically to the mainland): Social Security (OASDI) 6.2% up to the 2026 wage base of 184,500; Medicare 1.45% on all wages with no cap; an Additional Medicare Tax of 0.9% on wages above 200,000 (single).
- Employee FICA is not deductible from the income-tax base. Net = gross minus employee FICA minus income tax.
- Employer cost: Social Security 6.2% (capped at 184,500) and Medicare 1.45% (uncapped). The employer does not match the 0.9% Additional Medicare Tax.
- Out of scope: married-filing-jointly, married-filing-separately and head-of-household schedules and their thresholds and standard deductions; itemized deductions; the age 65+ or blind additional standard deduction; tax credits; the higher Additional Medicare thresholds for joint or separate filers; and non-resident or military filers who may file with the IRS instead of Guam DRT.
Sources: Guam Department of Revenue and Taxation, IRS - 2026 inflation adjustments (IR-2025-103), IRS - Topic No. 751 (FICA rates), SSA - Contribution and Benefit Base.
Self-employed (Schedule C sole proprietor)
- Net SE earnings = net business profit (revenue minus expenses) multiplied by 0.9235 (the employer-share offset, IRC 1402(a)(12)).
- SECA self-employment tax on net SE earnings: Social Security portion 12.4% up to the 2026 wage base of 184,500; Medicare portion 2.9% on all net SE earnings; an Additional Medicare Tax of 0.9% on net SE earnings above 200,000 (single). The sole proprietor pays both the employer and employee halves.
- Income tax base = net business profit minus one-half of the SECA tax (deductible above the line, IRC 164(f)) minus the 16,100 standard deduction (single); personal exemption is 0. The same 10% to 37% brackets apply.
- There is no employer-side contribution: the sole proprietor bears both halves of SECA, already reflected in the half-SECA income-tax deduction.
- Out of scope: the 20% Qualified Business Income deduction (IRC 199A) and its thresholds and limitations; coordination of the Social Security wage base with FICA wages already taxed under a concurrent W-2 job; filing statuses other than single; itemized deductions; and tax credits.
Sources: IRS - Self-Employment Tax, Guam Department of Revenue and Taxation.