Corporate Tax Comparison

Bolivia vs Marshall Islands

Compare Bolivia and Marshall Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Bolivia: 4/01/2026 · Marshall Islands: 4/06/2026

Base Country/Region

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Compare Corporate Tax

Bolivia

Marshall Islands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Bolivia: 4/01/2026 · Marshall Islands: 4/06/2026

Corporate Income Tax (CIT)

Bolivia

Marshall Islands

General CIT Rate:

25%（except for mining, financial institutions, and insurance/reinsurance companies, which have an additional income tax rate)

General CIT Rate:

Within 10,000 US dollars, a corporate income tax of 80 US dollars is collected. Any excess amount is subject to a 3% tax. However, Non-resident companies not conducting business within the Marshall Islands are exempt from corporate income tax. This makes the jurisdiction attractive for offshore business activities as they do not have to pay taxes on income earned outside the Marshall Islands. https://internationalwealth.info/en/offshore-taxes/everything-you-need-to-know-about-the-tax-system-in-the-marshall-islands/

CIT Return Due Date:

120 days after the fiscal year-end.

CIT Return Due Date:

N/A for non resident companies

CIT Payment Due Date:

120 days after the fiscal year-end.

CIT Payment Due Date:

N/A for non resident companies

CIT Estimated Payment Due Date:

N/A for non resident companies

Withholding Tax (WHT)

Bolivia

Marshall Islands

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

12.5/12.5/12.5

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

Bolivia

Marshall Islands

General VAT Rate:

13%

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Bolivia

Marshall Islands

General Capital Gain Tax Rate:

Capital gains are subject to the normal CIT rate：25%.

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Bolivia

Marshall Islands

Composite Effective Average Tax Rate:

27%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

25%–26%

Composite Effective Marginal Tax Rate:

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