Territory Taxes
Education Benefits
Employment Benefits
Motor Vehicle Division Benefits
Health Insurance Benefits
Parks and Recreation Benefits
Miscellaneous Benefits
U.S. Department of Veterans Affairs (VA) Facilities in Guam
Guam Military Resource Locator
Resources
Summary the Guam Military and Veterans Benefits: Guam offers special benefits for service members, Veterans and their families including territory employment preferences, “Veteran” Designation on driver’s licenses and ID cards, driver's license expiration extensions, vehicle license plates, and Veterans Cemetery burial benefits. Eligibility for some benefits may depend on residency, military component, and Veteran disability status.
Guam Veterans Affairs Office, Veterans Service Representative: The Guam Veterans Affairs Office has VA accredited Veterans Service Representatives who can assist Veterans, retired service members and their families find and apply for Veterans benefits under federal and local laws. All their services are provided free of charge.
Guam Veterans Affairs Office, Veterans Service Representative Directory
Learn more about Guam Veterans Affairs Office, Veterans Service Representative
Guam Military and Veterans Benefit Highlights and Eligibility
What are my Guam Military and Veterans Tax Benefits?
Guam Income Taxes: Residents of Guam, instead of filing returns and paying taxes to the IRS, file returns and pay income taxes directly to the Guam Department of Revenue and Taxation. The taxes are at the same rates and rules as for federal income taxes. This results in the Guam income tax rate being equal to the tax rate for individuals living in a state with no income tax.
IRS Taxable and Nontaxable income
Learn more about Guam Income Taxes
Guam Taxes on Military Retired Pay: Military retired pay is taxable in Guam.
Thrift Savings Plan (TSP) does not withhold taxes for state or local income tax, but it is reported annually on IRS Form 1099-R. All TSP distributions are subject to taxes and early distributions may incur higher taxes.
Learn more about Guam Taxes on Military Retired Pay
Guam Taxes on Military Pay:Military pay is taxable in Guam.
Learn more about Guam Taxes on Military Pay
Guam Taxes on Military Disability Retirement Pay: Military Disability Retirement Pay received as a pension, annuity or similar allowance for personal injury or sickness resulting from active service in the U.S. Armed Forces should not be included in taxable income. Some of the payments which are considered disability benefits include:
- Disability compensation and pension payments for disabilities paid to Veterans or their families
- Grants for homes designed for wheelchair living
- Grants for motor vehicles for Veterans who lost their sight or the use of limbs, or
- Benefits under a dependent-care assistance program
See IRS Publication 525 for more information.
Learn more about Guam Taxes on Military Disability Retirement Pay
Guam Taxes on U.S. Department of Veterans Affairs, Disability Dependency and Indemnity Compensation (DIC): DIC is a 
tax-free monetary benefit paid to eligible survivors of a service member who died in the line of duty or eligible survivors of a Veteran whose death resulted from a service-connected injury or disease.
Guam Taxes on Military Survivor Benefit Plan (SBP), Reserve Component Survivor Benefit Plan (RCSBP), and Retired Serviceman’s Family Protection Plan (RSFPP) Annuities: SBP, RCSBP and RSFPP annuity payments are taxable in Guam.
Guam Disabled Veteran Property Tax Exemption: Real property owned and occupied as a residence by eligible disabled Veterans, surviving spouses, Gold Star Parents or a Veteran’s legal guardian may be exempt from all Guam property taxes.
Who is eligible for Guam Disabled Veteran Property Tax Exemption? To be eligible Veterans or their family members must meet the following requirements:
- Veteran who served in the U.S. Armed Forces and has a 100% service-connected disability rating, or has been rated as individually unemployable by the VA
- Unremarried surviving spouse of an eligible Veteran
- Gold Star Parents (as Described in Guam Code 16-7-7120.3.)
- Legal guardian who is taking care of and managing the property of a Veteran who has service-connected disabling injuries
- Exemption is not allowed on more than one residence for any one person
- May not be used if the property is used for commercial purposes
Guam Code 10-3-67101
Guam Department of Revenue and Taxation, Application for Veteran Exemption
Learn more about Guam Disabled Veteran Property Tax Exemption
What are my Guam Military and Veterans Education Benefits?
Guam does not currently have any territorial education programs for service members or Veterans. All VA Education Programs and service member education benefits are available to eligible service members, Veterans, and dependents.
U.S. Department of Veterans Affairs Education and Training Programs
U.S. Army Education and Training Information
What are my Guam Military and Veterans Employment Benefits?
Guam Government Employment Veterans’ Hiring Preference:Guam offersVeterans’ hiring preference for civil service employment for eligible 
Veterans. Preference is given by adding points to passing initial employment examination scores. Eligible Veterans can receive five points, disabled Veterans can receive 10 points added to their score.
In addition, if two applicants for government service are equally qualified, and one is eligible for Veterans’ preference and the other is not, the applicant who is eligible for preference will be offered the position first.
Who is eligible for Guam Government Employment Veterans’ Hiring Preferences? Veterans must have served in the U.S. Armed Forces for 180 cumulative days and received a discharge other than dishonorable. Disabled Veterans must have received a service-connected disability rating from the VA or their branch of service.
Applicants claiming Veterans’ preference must submit their DD214 (or other official documentation) as proof of discharge status. Disabled Veterans must also provide a VA Benefit Summary Letter or official documentation from their branch of service that they have a service-connected disability.
Guam Code 4-4-4104
Learn more about Guam Government Employment Veterans Hiring Preferences
Guam Government Employee Leave for Military Duty: Guam government employees who are serving in a reserve component of the U.S. Armed Forces are eligible for 15 days paid military leave each fiscal year for military duty.
Who is eligible for Guam Government Employee Leave for Military Duty? Guam government employees who are service members serving in the National Guard or U.S. Armed Forces Reserves are eligible for military leave.
Guam Code 4-4-4104
Learn more about Guam Government Employee Leave for Military Duty
Guam Government Employee Leave for U.S. Department of Veterans Affairs Disability Re-Examination or Treatment: Guam government employees who have a service-connected disability rating from the VA are authorized five workdays per calendar year of non-chargeable leave to attend VA appointments. Veterans are required to show written proof of scheduled appointments.
Guam Disabled Veterans Outreach Program (DVOP): The Guam DVOP has specialists who provide intensive services to assist eligible Veterans who have significant barriers to employment (SBE) find and keep a job.
Who is eligible for the Guam DVOP? The following individuals are considered to have SBE:
- Disabled Veteran who is receiving VA disability compensation, or has a claim pending
- Disabled Veteran who was discharged or released from active duty service because of a service-connected disability
- Veteran who is homeless, does not have a regular nighttime residence, or is fleeing a violent situation
- Recently separated service member unemployed for 27 or more weeks in the previous 12 months
- Veteran currently incarcerated or has been released from incarceration
- Does not have a high school diploma or equivalent
- Low income, receiving public assistance, housing, food, Temporary Assistance for Needy Families or other programs
- Veterans aged 18-24
- Vietnam-era Veterans
- Service members leaving the U.S. Armed Forces who have been identified as needing individualized career services by their military command
- Service member serving in the U.S. Armed Forces who is wounded, ill, or injured and receiving treatment in military treatment facility or warrior transition unit
- Spouse or family caregiver of a wounded, ill or an injured service member
- Surviving spouse of a Veteran who died from a service-connected disability
- Spouse of a service member serving on active duty in the U.S. Armed Forces who is listed for at least 90 days as:
- Missing in action
- Captured in the line of duty by a hostile force
- Forcibly detained or interned in the line of duty by a foreign government or power
- Spouse of a Veteran who has a total service-connected disability rating from the VA
Veterans and their spouses can register for DVOP services online at the HIREGUAMwebsite or through the Guam American Job Center.
Learn more about the Guam Disabled Veterans Outreach Program
Federal Employment Veteran’s Hiring Preferences: By Federal law, Veterans who are disabled or who served on active duty in the U.S. Armed Forces during certain specified time periods or in military campaigns are entitled to preference over non-Veterans in hiring into the Federal civil service and in retention during reduction in force. Veterans may be entitled to five or 10 points included in any scoring process for examination or interviews.
5-point Hiring Preference: Five points are added to the examination score or rating of a Veteran who served:
- During a war, or
- During the period April 28, 1952, through July 1, 1955, or
- For more than 180 consecutive days, other than for training, any part of which occurred after January 31, 1955, and before October 15, 1976, or
- During the Gulf War from August 2, 1990, through January 2, 1992, or
- For more than 180 consecutive days, other than for training, any part of which occurred during the period beginning September 11, 2001, and ending on August 31, 2010, the last day of Operation Iraqi Freedom, or
- In a campaign or expedition for which a campaign medal has been authorized. Any Armed Forces Expeditionary medal or campaign badge, including El Salvador, Lebanon, Grenada, Panama, Southwest Asia, Somalia, and Haiti, qualifies for preference
10-point Compensable Disability (CP) Preference: Ten points are added to the examination score or rating of a Veteran who served at any time and who has a compensable service-connected disability rating of at least 10% but less than 30% .
10-Point 30% Compensable Disability Preference (CPS): Ten points are added to the passing examination score or rating of a Veteran who served at any time and who has a compensable service-connected disability rating of 30% or more.
10-Point Disability Preference (XP): Ten points are added to the passing examination score or rating of:
- A Veteran who served at any time and has a present service-connected disability or is receiving compensation, disability retirement benefits, or pension from the military or the VA but does not qualify as a CP or CPS, or
- A Veteran who received a Purple Heart
10-Point Derived Preference (XP): Ten points are added to the passing examination score or rating of spouses, surviving spouses, or mothers of Veterans. Both a mother and a spouse (including surviving spouse) may be entitled to preference based on the same Veteran's service if they both meet the requirements. However, neither may receive preference if the Veteran is living and is qualified for Federal employment.
Ten points are added to the passing examination score or rating of the spouse of a disabled Veteran who is disqualified for a federal position along the general lines of their usual occupation because of a service-connected disability. Such a disqualification may be presumed when the Veteran is unemployed and:
- Is rated by appropriate military or VA authorities to be 100% disabled and/or unemployable, or
- Has retired, been separated, or resigned from a civil service position because of a disability that is service-connected in origin, or
- Has attempted to obtain a civil service position or other position along the lines of their usual occupation and has failed to qualify because of a service-connected disability
Preference may be allowed in other circumstances but anything less than the above warrants a more careful analysis.
A campaign medal holder or Gulf War Veteran who originally enlisted after September 7, 1980, (or began active duty on or after October 14, 1982, and has not previously completed 24 months of continuous active duty) must have served continuously for 24 months or the full period called or ordered to active duty. The 24-month service requirement does not apply to 10-point preference eligible Veterans separated for disability incurred or aggravated in the line of duty, or to Veterans separated for hardship or other reasons under Title 10 U.S.C. 1171 or 1173.
Learn more about Federal Employment Veterans’ Hiring Preferences
Uniformed Services Employment and Reemployment Rights Act (USERRA): USERRA protects civilian job rights and benefits for Veterans and members of reserve components. USERRA also protects service member rights and benefits by clarifying the law, improving enforcement mechanisms, and adding Federal Government employees to those employees already eligible to receive Department of Labor assistance in processing claims.
Absence from Work for Military Duty: USERRA establishes the cumulative length of time that an individual may be absent from work for military duty and retain reemployment rights to five years. Exceptions to the five-year limit, include initial enlistments 
lasting more than five years, periodic National Guard and U.S. Armed Forces Reserve training duty, and involuntary active duty extensions and recalls, especially during a time of national emergency. USERRA establishes that reemployment protection does not depend on the timing, frequency, duration, or nature of an individual's service if the basic eligibility criteria are met.
Disability Accommodation: USERRA provides protection for disabled Veterans, requiring employers to make reasonable efforts to accommodate the disability. Service members recovering from injuries received during service or training may have up to two years from the date of completion of service to return to their jobs or apply for reemployment.
Return to Work without Loss of Seniority: USERRA provides that returning service members are reemployed in the job that they would have attained had they not been absent for military service, with the same seniority, status and pay, as well as other rights and benefits determined by seniority. USERRA also requires that reasonable efforts (such as training or retraining) be made to enable returning service members to refresh or upgrade their skills to help them qualify for reemployment. USERRA also provides that while an individual is performing military service, they are deemed to be on a furlough or leave of absence and are entitled to the non-seniority rights accorded other individuals on non-military leaves of absence.
Extension of Health and Pension Plans: Health and pension plan coverage for service members is provided for by USERRA. Individuals performing military duty of more than 30 days may elect to continue employer sponsored health care for up to 24 months; however, they may be required to pay up to102% of the full premium. For military service of less than 31 days, health care coverage is provided as if the service member had remained employed. USERRA clarifies pension plan coverage by making explicit that all pension plans are protected.
Who is eligible for USERRA Benefits?Veterans, U.S. Armed Forces Reserve or National Guard service members who leave a position for training or active military service are eligible.
The Department of Labor, through the Veterans' Employment and Training Service (VETS) helps all who have claims under USERRA, including federal and Postal Service employees.
VETS Regional Office Locations
Learn more about the Uniformed Services Employment and Reemployment Rights Act
What are my Guam Military and Veterans Department of Motor Vehicle Benefits?
“Veteran” Designation on Guam Driver’s Licenses and ID Cards: Guam offers a “Veteran” designation to honorably discharged Veterans to be displayed on their Guam driver’s licenses or ID cards. Veterans must provide official documentation (listed on t
he application) as proof they received an honorable discharge at the time of application or renewal.
Guam Driver’s License and ID Card Application
Learn more about “Veteran” Designation on Guam Driver’s Licenses and ID Cards
Waiver of Guam Driver's License Fees for Veterans and Eligible Family Members: The fees for Guam vehicle driver's licenses, to include all classes and endorsements, is waived for the following individuals:
- Veterans who received an honorable discharge from the U.S. Armed Forces
- Active and reserve component service members
- Retired service members
- Spouse, surviving spouse, Gold Star Parents and surviving legal guardians
Applicants will be required to provide one of the following documents as proof of eligibility:
- Transfer or Discharge (DD214)
- Military ID Card DD2
- DD1173
- DD2765 or Common Access Card (CAC)
- Other forms used to verify eligibility status and certified by the Guam Veterans Affairs Office
Learn more about Waiver of Guam Driver's License Fees for Veterans and Extended Beneficiaries
Guam License and Registration Fee Waiver for Veterans and Eligible Family Members: Guam license and registration fees are waived for eligible Veterans and certain family members.
Who is eligible for the Guam License and Registration Fee Waiver? The following individuals are eligible for a waiver:
- Veteran who served in the U.S. Armed Forces and has a 100% service-connected disability rating, or has been rated as individually unemployable by the VA
- Spouse or unremarried surviving spouse of an eligible Veteran
- Gold Star Parents
- Legal guardian who is taking care of and managing the property of a Veteran who has service-connected disabling injuries
Learn more about Guam License and Registration Fee Waiver for Veterans and Eligible Family Members
Guam Military and Veteran License Plates: Guam offers three distinctive license plates to honor the service and sacrifice of eligible resident service members, Veterans, retired service members, and certain family members. Specific eligibility and documentation requirements will apply. A short description of some these license plates is listed below.
Guam Department of Revenue and Taxation, Motor Vehicle Division Webpage
Guam Veteran License Plates:Guam offers Veteran license plates for resident Veterans who received an other than dishonorable discharge from the U.S. Armed Forces. Below the license number, Veterans can request a decal indicating they are recipients of medals of valor, combat duty or for disabilities. These decals include:
- Distinguished Service Cross
- Silver Star
- Bronze Star
- Purple Heart
- Combat Wounded
- Disability access symbol
The first character(s) of the license plate number indicates the Veteran’s branch of service:
- A - Army
- AF - Air Force
- N - Navy
- MC - Marine Corps
- NG - National Guard
- R – U.S. Armed Forces Reserves
Veterans are required to provide official documentation as proof honorable service in the U.S. Armed Forces and eligibility for decals (If applicable). Veterans are authorized two sets of Veteran license plates.
Guam Special Recognition Veteran License Plates: Guam offers Special Recognition Veteran license plates for resident service members and Veterans who are recipients of the following medals:
- Medal of Honor
- Distinguished Service Cross, Navy Cross, Air Force Cross
- Silver Star
- Bronze Star with “V” Device
- Purple Heart
Veterans are required to provide their DD214 or official documentation as proof they received the requested medal. Veterans are authorized two sets of Special Recognition Veteran license plates. The unremarried surviving spouse may continue to use the Special Recognition Veteran license plates that belonged to their deceased Veteran spouse.
Guam Special Gold Star License Plate: Guam offers the Special Gold Star license plate to the surviving spouse and parents of a service member who is killed during military conflict. There is no fee for this plate.
Who is eligible for Guam Gold Star License Plate? The following family members are eligible for this license plate:
- Surviving spouse
- Parents
- Stepparents
- Adoptive parents
- Parents in loco parentis
The service member must have been killed under one of the following circumstances:
- World War I, World War II, or during any later period of armed conflict before July 1, 1958
- After June 30, 1958:
- In combat against an enemy of the U.S.
- In military operations against an opposing foreign force
- While serving with friendly foreign military forces during combat operations against an opposing enemy when the U.S. is not involved
- After March 28, 1973:
- In an international terrorist attack against the U.S. or a friendly foreign nation
- In military operations outside the U.S. as part of a peacekeeping force
Guam Gold Star License Plate Application
Learn more about the Guam Military and Veteran License Plates
Guam Resident Active Duty Service Member Driver’s Licenses Remain Valid After Expiration: The driver’s license of Guam resident active duty service members will remain valid while they are serving in the U.S. Armed Forces and stationed outside Guam. Service members are required to renew their license within 31 days of returning to Guam or within 91 days from the date of their discharge.
What are my Guam Military and Veterans Health and Insurance Benefits?
Guam National Guard Medical Coverage and Compensation for Injury, Illness and Death incurred while on Territorial Duty: G
uam National Guard service members who are injured, become ill, disabled or die while serving on territorial active duty are eligible for medical coverage and compensation under Guam Worker’s Compensation Laws.
Who is eligible for Guam National Guard Medical Coverage and Compensation for Injury, Illness and Death incurred while on Territorial Duty? Guam National Guard Service members who are serving on territorial active duty are eligible.
TRICARE Reserve Select Health Insurance: TRICARE Reserve Select is a premium-based plan, available worldwide for Selected Reserve, (U.S. Armed Forces Reserve and National Guard service members) and their families who meet the following qualifications:
- Not on active duty orders
- Not covered under the Transitional Assistance Management Program
- Not eligible for or enrolled in the Federal Employees Health Benefits (FEHB) program or currently covered under FEHB, either under their own eligibility or through a family member
This plan provides comprehensive health care coverage when a service member is not on active duty and covered by active duty TRICARE benefits.
Learn more about TRICARE Reserve Select Health Insurance
U.S. Department of Veterans Affairs Life Insurance:The VA provides valuable life insurance benefits to Veterans, active and reserve component service members, and their families to provide financial security given the extraordinary risks involved in military Service. The VA provides the following life insurance benefit programs:
- Servicemembers’ Group Life Insurance (SGLI)
- Veterans’ Group Life Insurance (VGLI)
- Family Servicemembers’ Group Life Insurance (FSGLI)
- Servicemembers' Group Life Insurance Traumatic Injury Protection Program (TSGLI)
- Service-Disabled Veterans’ Life Insurance (S-DVI)
- Veterans’ Mortgage Life Insurance (VMLI)
Learn more about U.S. Department of Veterans Affairs Life Insurance
Guam National Guard State-Sponsored Life Insurance (SSLI): SSLI is available for Guam National Guard Service members and is made up of several voluntary group life policies designed to help meet the needs of National Guard service members and their families. Every Guam National Guard Service member is covered with $1,000 SSLI at no cost.
Key Benefits of the SSLI:
- Over $275,000 in coverage available through a combination of the SSLI plans
- Coverage available for spouse and children
- Coverage 24 hours a day, 365 days a year
- No military specialty, combat, or war exclusions
Who is eligible for Guam National Guard SSLI?Guam National Guard Service members and their dependents are eligible for SSLI.
For more information, please call 800-462-7441.
SSLI Coverage Options
Learn more about Guam National Guard State-Sponsored Life Insurance
What are my Guam Military and Veterans Parks and Recreation Benefits?
There are no military or Veteran specific benefits offered through the Guam Department of Parks and Recreation.
Guam Department of Parks and Recreation Website
What are my Guam Military and Veterans Miscellaneous Benefits?
Guam Veterans Cemetery: The Guam Veterans Cemetery offers a dignified final resting place for Veterans and their eligible family members.
Guam Veterans Cemetery
150 Spruance Drive
Piti, Guam 96910
Phone: 671-477-5697
Who is eligible for Burial at the Guam Veterans Cemetery?Eligibility requirements for the burial at the Guam Veterans Cemetery are the same as for VA National Cemeteries. Complete eligibility requirements can viewed at the VA, National Cemetery Administration Eligibility webpage. The following are the general eligibility requirements:
- Discharged from active duty service in the U.S. Armed Forces under conditions other than dishonorable, or
- Died while serving on active duty, or
- Served at least 20 years in the National Guard or U.S. Armed Forces Reserves and qualified for military retired pay (or would have qualified except death occurred before age 60), or
- Reserve component service members if they were activated for federal service, (active duty for training does not qualify)
- Spouses and dependents (burial of dependent children is limited to unmarried children under 21 years old, or 23 years old if a full-time student at an approved educational institution, or a child who develops a lifelong disability prior to age 21)
For more information or to arrange for burial services please use the Guam Veterans Cemetery online contact page or call 671-477-5697.
Learn more about the Guam Veterans Cemetery
Guam Veterans Registry: The Guam Veterans Affairs Office (GVAO) maintains the Guam Veterans Registry which is used to provide Guam Veterans and their families with current information on Veterans’ benefits and to verify eligibility for benefits. 
GVAO, Veteran Registry Form
GVAO Online Veterans Registry Form
GVAO Webpage
Learn more about the Guam Veterans Registry
U.S. Department of Veterans Affairs Facilities in Guam
U.S. Department of Veterans Affairs Facilities in Guam: The VA has numerous resources available for Veterans and family members. Please see the local location listing for your nearest facility.
Learn more about U.S. Department of Veterans Affairs Facilities in Guam
U.S. Department of Veterans Affairs Cemeteries in Guam: The VA National Cemetery Administration does not maintain any cemeteries in Guam. Please see the local location listing for the nearest cemetery.
Learn more about U.S. Department of Veterans Affairs Cemeteries in Guam
Military Installations in Guam
Please see the Guam Military Resource Locator for additional information
Active Duty:
Army
There are no active-duty Army installations in Guam.
Air Force
Andersen Air Force Base
Navy
Commander Joint Region Marianas
National Guard:
Guam Department of Military Affairs
Guam Air National Guard
254th Air Base Group
U.S. Army Reserve (USAR):
9th Mission Support Command
U.S. Department of Veterans Affairs, Education and Training
Guam Department of Revenue and Taxation
U.S. Department of Veterans Affairs, Facility Directory, Guam