The 2026 Tax Amnesty Program is accepting applications from eligible taxpayers seeking to resolve outstanding tax liabilities through the waiver of applicable interest and civil penalties, according to a release from Adelup and the Department of Revenue and Taxation.
The program covers delinquent income taxes, business privilege taxes and other local taxes that became due on or before Oct. 20, 2026. It also includes eligible real property taxes for assessment years 2016 through 2024, according to the release.
“Taxpayers must complete the required clearance process and submit the applicable TAP26 application, along with full payment of any remaining tax principal, to qualify for amnesty,” Adelup said.
Processing fees are $50 for individual nonbusiness taxpayers. The fee is $150 for business income tax, business privilege tax and other local tax categories, including sole proprietorships, use tax and limited gaming, according to Adelup.
Application process and deadlines
Taxpayers must obtain clearance stamps from five Department of Revenue and Taxation branches in the following order:
Tax Examination Branch, Tax Enforcement Division
General Business Licensing Branch, Regulatory Division
Income Tax and Processing Branch, Taxpayer Service Division
Business Privilege Tax Branch, Taxpayer Service Division
Tax Collection Branch, Tax Enforcement Division
Taxpayers required to file delinquent returns as part of the clearance process should retain stamped copies of returns filed in person.
“These may be required for submission to the Collection Branch or as attachments to their TAP26 application,” Adelup said.
The deadline to process fees and tax clearances is Dec. 4, 2026. Taxpayers can initiate the process by visiting DRT’s Tax Collection Branch.
The final application and payment deadline is Dec. 31, 2026.
“Taxpayers must submit their TAP26 application and pay the remaining tax principal in full on or before December 31, 2026, to obtain applicable amnesty benefits,” Adelup said.
Separate real property tax amnesty
The Real Property Tax Amnesty follows a separate process for eligible property taxes covering assessment years 2016 through 2024.
Property owners can initiate the process through DRT’s Real Property Tax Division in Barrigada. Processing fees are $50 per parcel for residential property or vacant land and $150 per parcel for commercial property, including warehouse-type structures.
Additional requirements are outlined in the TAP26RPT program and process guide, which will be provided to applicants.
Adelup also noted that the Leon Guerrero-Tenorio administration previously extended the full-payment deadline for 2025 property taxes to Dec. 31, with penalties and interest waived under that extension.
Applications for off-island taxpayers
Taxpayers living off-island who have Guam tax obligations may also apply through authorized representatives for transactions requiring an in-person visit.
“Taxpayers may be required to provide an applicable Power of Attorney and Declaration of Representative form, including Form 2848 and/or Form 2848GU,” Adelup said.
For more information about the application process, taxpayers can contact the DRT Call Center at 671-635-1840.