U.S. insular area · LIHTC 2026
LIHTC in Guam: 2026 allocations, QAP and data
Guam Housing and Urban Renewal Authority (GHURA) allocates Guam's housing tax credits. The population-based part of Guam's 2026 9% credit ceiling, before carryforwards and returned credits, is $3,953,600. That is the small-state minimum: 169,691 residents times $3.416 would give only $579,664. Its 2026 private activity bond cap is $114,603,890, the pro-rata floor that section 146(d)(4) gives possessions smaller than the least populous state.
Agency and qualified allocation plan
| Allocating agency | Guam Housing and Urban Renewal Authority (GHURA) |
|---|---|
| Tax credit program page | GHURA LIHTC page |
| Current QAP | 2025 Low Income Housing Tax Credit Qualified Allocation Plan (Proposed) |
| QAP status | Board-approved for public comment Sept 30, 2025; final version not found online. Last final QAP found is 2024: ghura.org link . No 2026 or 2027 QAP found. |
Agency and QAP links checked 2026-10-30.
2026 credit ceiling and bond cap
| Item | 2026 | Per resident |
|---|---|---|
| Population (IRS Notice 2026-22) | 169,691 | n/a |
| 9% ceiling, population amount | $3,953,600 | $23.30 |
| Formula | greater of $3.416 × pop or $3,953,600 | minimum applies |
| Private activity bond cap | $114,603,890 | $675.37 |
| Formula | pop × $397,625,000 ÷ Wyoming pop | possession floor |
Sources: IRS Rev. Proc. 2025-32 secs. 4.08 and 4.19 (the 9% amounts already include the 12% increase from Pub. L. 119-21 sec. 70422); IRS Notice 2026-22 (2026-15 I.R.B.). Computed by us and rounded to the dollar; agencies may round differently.
Guam is one of 13 jurisdictions (8 states, DC and the four insular areas) that receive the same $3,953,600 minimum, so its credits per resident ($23.30) are above the $3.416 national rate. See every state side by side on the 2026 ceilings and bond caps table.
Basis boost areas: 2027 QCTs and DDAs
HUD's 2027 lists, which apply from January 1, 2027, show no qualified census tracts in Guam. 1 nonmetropolitan county is a difficult development area. No ZIP code area is a 2027 Small Area DDA. A building in either can take 130% of eligible basis. Check an address with the QCT and DDA lookup.
Nonmetro DDA counties: Guam.
Every Guam qualified census tract, with its population, poverty rate and median income, is on the Guam QCT list by county.
Source: HUD 2027 QCT and DDA designations, FR Doc. 2026-20390 (91 FR 63573, Oct. 6, 2026).
Tax credit properties in Guam
HUD's database lists 15 Guam properties financed with housing tax credits that the allocating agency still monitors, with 1,349 income-restricted units. The largest city totals are below; browse them on the Guam apartments page.
For buyers and lenders: the Guam Year 15 and Year 30 list shows which of these properties reach the end of the compliance period or the 30-year extended use minimum from 2022 to 2034, by county.
Source: HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024). City pages cover cities with at least five properties; county links go to that county's 2026 income and rent limits.
Financing a LIHTC deal in Guam
A 9% deal in Guam competes for GHURA's 2026 ceiling of $3,953,600 (population amount) under the 2025 Low Income Housing Tax Credit Qualified Allocation Plan (Proposed). A 4% deal needs an award from the state's $114,603,890 private activity bond cap: tax-exempt bonds must finance 50% of the aggregate basis of the building and land, or at least 25% if one or more of those bonds, from an issue dated after December 31, 2025, together finance at least 5% of that basis (the 25% bond test, for buildings placed in service in taxable years beginning after December 31, 2025). Guam has no 2027 qualified census tracts, so a federal boost depends on DDA status.
On HUD's records for the 9 Guam properties on this site's city pages, 0% of those reporting the field were financed with tax-exempt bonds and 100% took 9% (70% present value) credits; 4 received allocations in 2015 or later.
Sources: IRS Rev. Proc. 2025-32; HUD 2027 QCT list; HUD's national LIHTC database (LIHTCPUB, revised May 28, 2026; projects placed in service through 2024), bond and credit-type fields. What to read in a QAP: state LIHTC programs. Sizing a Guam deal: get a financing quote.
State housing tax credit
Not confirmed. No Guam territorial low-income housing tax credit found on GHURA's site; not confirmed either way.
More Guam data
- Guam 2026 income and rent limitsby county
- Guam tax credit apartmentsby city
- Guam QCTs and DDAs2027 lists by county
- Year 15 and Year 30 propertiesby county
- QCT and DDA lookupby address
- Monthly credit ratesIRS
- LIHTC in Georgiaprevious
- LIHTC in Hawaiinext
- All statescompare
Questions people ask
How much 9% LIHTC does Guam get in 2026?
The population part of Guam's 2026 housing credit ceiling is $3,953,600: the greater of $3.416 per resident or $3,953,600, applied to the 169,691 population in IRS Notice 2026-22. The agency's actual 2026 authority also adds unused and returned credits and any national pool share, so its own published figure can be higher.
Who allocates housing tax credits in Guam?
Guam Housing and Urban Renewal Authority (GHURA). It awards 9% credits under its qualified allocation plan and sets the rules 4% bond deals must meet to receive credits.
Does Guam have a state low-income housing tax credit?
We could not confirm one from the agency or the statutes as of October 2026. No Guam territorial low-income housing tax credit found on GHURA's site; not confirmed either way.
Financing a Guam tax credit deal?
Construction, bond, bridge-to-equity and permanent debt for Guam 4% and 9% deals.