The Marshall Islands offers a favorable tax system for non-resident companies, as they are exempt from corporate income tax. This makes it an attractive jurisdiction for offshore business activities, as they do not have to pay taxes on income earned outside the Marshall Islands. The general corporate income tax rate is 80 US dollars for income up to 10,000 US dollars, with a 3% tax on any excess amount. There is also no value-added tax and no withholding tax for non-residents on dividends, interest, or royalties. However, there is limited information available on the Composite Effective Average Tax Rate and Composite Effective Marginal Tax Rate.
Marshall Islands Tax Brief
Time of Update 4/06/2026
Marshall Islands Corporate Income Tax (CIT)
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:
N/A for non resident companies
CIT Payment Due Date:
N/A for non resident companies
CIT Estimated Payment Due Date:
N/A for non resident companies
Marshall Islands Withholding Tax (WHT)
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Marshall Islands Value-Added Tax (VAT)
General VAT Rate:
0
Learn More
Marshall Islands Capital Gain Tax (CGT)
General Capital Gain Tax Rate:
0%
Marshall Islands Effective Tax Rate (ETR)
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
Additional info
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TKEG Expat Marshall Islands Corporate Tax Guide
Corporate Income Tax (CIT)
Personal Tax
Withholding Tax
Sales Tax
Social Security Contributions
1.
Corporate Income Tax (CIT)
Companies registered in one of the Marshall Islands international registries qualify as non-residents if they do not conduct any business in the Marshall Islands.
A standard rate of 10% is applied for non-residents
A standard rate of 10% is applied for non-residents
References
https://gsl.org/en/taxes/marshall-islands/
![[color=rgb(31, 31, 31)]Corporate Income Tax (CIT)[/color]](https://d1muf25xaso8hp.cloudfront.net/https%3A%2F%2F469e632202c1c5f0268fdb92cdb58245.cdn.bubble.io%2Ff1728619570393x387329641029485760%2Fphoto-1541526855570-9154d61f6a8b.avif?w=256&h=&auto=compress&dpr=1&fit=max)
2.
Personal Tax
Personal income tax is levied at the rate of 8% on employment income of up to USD 10,400 and at the rate of 12% on the excess.
For individuals whose income does not exceed USD 5,200 per year, an annual income of USD 1,040 is exempt from tax.
Payroll tax is withheld by the employer and is paid every four weeks.
Payroll tax is withheld by the employer and is paid every four weeks.
References
https://gsl.org/en/taxes/marshall-islands/
3.
Withholding Tax
No withholding tax is levied on dividends, interest, or royalties.
The income of non-residents from services provided to clients within the Marshall Islands is subject to withholding tax at the rate of 10%.
References
https://gsl.org/en/taxes/marshall-islands/
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