Ireland vs Marshall Islands
Corporate Tax Comparison
Time of Update: Ireland: 4/04/2026 / Marshall Islands: 4/06/2026
Compare Ireland and Marshall Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Ireland vs Marshall Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Ireland
Marshall Islands
General CIT Rate:
Trade company: 12.5%. Non-trade company: 25% (e.g. royalties received by passive holding companies).
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:
Nine months after the end of the tax accounting period.
CIT Return Due Date:
N/A for non resident companies
CIT Payment Due Date:
Nine months after the end of the tax accounting period.
CIT Payment Due Date:
N/A for non resident companies
CIT Estimated Payment Due Date:
Small companies: The first installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the tax return; Large companies: The first installment should be due six months after the start of the tax accounting period, the second installment should be due 31 days before the end of the tax accounting period, and the final installment should be due at the time of submitting the CIT return for that period. * Not later than the 23rd of the month.
CIT Estimated Payment Due Date:
N/A for non resident companies
Withholding Tax (WHT)
Ireland
Marshall Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/20/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Ireland
Marshall Islands
General Capital Gain Tax Rate:
33%
General Capital Gain Tax Rate:
0%
Effective Tax Rate (ETR)
Ireland
Marshall Islands
Composite Effective Average Tax Rate:
12.36
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
13.21
Composite Effective Marginal Tax Rate:
