Asia-Pacific · Tax guide
Marshall Islands
The Marshall Islands uses the US dollar and has no corporate income tax. Businesses pay a gross revenue tax of 3% instead, and taxes are administered by the Division of Revenue and Taxation.
At a glance
- Gross revenue tax
- 3%
- VAT
- None
- Withholding on payments abroad
- 0%
On business receipts
No general sales tax
None
Gross revenue tax
Instead of a profits tax, businesses pay 3% of gross revenue, filed and paid quarterly. Non-resident domestic entities registered through the international registry are exempt on foreign activity.
No VAT
The Marshall Islands has no VAT or general sales tax. Import duties apply to most goods.
Key dates
- QuarterlyGross revenue tax return
Figures and sources
2 figures- Corporate income tax rate3%Under professional review
- Withholding on payments to non-residents0%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Marshall Islands based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Marshall Islands (a tax adviser in Marshall Islands) before making compliance decisions.