Guam Registered Apprenticeship Program (GRAP)


The Guam Registered Apprenticeship Program (GRAP) provides tax credit incentives to eligible businesses that employ apprentices who are duly enrolled and registered in the program. Eligible businesses are entitled to tax credits against their gross receipts tax liability equal to fifty percent (50%) of the eligible training costs paid or incurred by the business.

Eligible training costs are as follows: Direct wages of apprentices, direct fringe benefits (medical and dental insurance), journeyman’s wages (on-the-job training), instructor costs (academic and trade theory), training costs (books and tuition), and personal protective equipment.


  • To reduce the shortage of highly skilled workers;
  • To encourage employers to hire and train apprentices in highly skilled trades and occupations;
  • To authorize tax credits for certain long term apprenticeship training expenses; and
  • To ensure that apprentices continue to pay income taxes and participate in the economy.


  • The business should be duly enrolled and registered under GRAP with the Department of Labor.
  • The apprentice’s occupation should be on the GRAP Demand Occupations Listing which is compiled by the Director of the Department of Labor and approved by the Governor and the Legislature of Guam.
  • The business must not be a beneficiary of a Qualifying Certificate issued by the Guam Economic Development and Commerce Authority.


Guam Public Law 28-142, codified as 22 GCA §§ 44101-44114 and Guam Public Law 32-181, Chapter 12 Section 34.


GRAP Tax Credit Reports

Contact Us

For more information, contact our GRAP administrator:

Phyllis Topasna
Phone: (671) 300-4572