Seychelles vs Marshall Islands
Corporate Tax Comparison
Time of Update: Seychelles: 4/06/2026 / Marshall Islands: 4/06/2026
Compare Seychelles and Marshall Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Seychelles vs Marshall Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Seychelles
Marshall Islands
General CIT Rate:
Standard business tax: 15% on the first SCR 1 million, 25% above. Telecom, banking, insurance, alcohol & tobacco manufacturers: 25% on the first SCR 1 million, 33% above. Small business presumptive tax: 1.5% on turnover (non-VAT registered, under SCR 1M turnover).
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:
The due date for corporate income tax returns is typically six months after the end of the financial year.
CIT Return Due Date:
N/A for non resident companies
CIT Payment Due Date:
Corporate income tax payments are generally due six months after the end of the financial year, in line with the return filing deadline.
CIT Payment Due Date:
N/A for non resident companies
CIT Estimated Payment Due Date:
Businesses are required to make quarterly estimated tax payments to manage their tax liabilities effectively.
CIT Estimated Payment Due Date:
N/A for non resident companies
Withholding Tax (WHT)
Seychelles
Marshall Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
0/NA/NA
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Seychelles
Marshall Islands
General Capital Gain Tax Rate:
Capital gains are not subject to tax in Seychelles.
General Capital Gain Tax Rate:
0%
Effective Tax Rate (ETR)
Seychelles
Marshall Islands
Composite Effective Average Tax Rate:
23.20%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
17.33%
Composite Effective Marginal Tax Rate:
