Oceania & Pacific
Marshall Islands: tax at a glance
A low, territorial-style system: local wages are taxed at 8-12%, businesses pay tax on gross revenue, there is no VAT, and non-resident international business companies are tax-exempt.
Territorial
Last verified
The taxes
- Personal income (top)
- 12%Wages & Salaries Tax: 8% on the first USD 10,400, 12% above that, exempt if under USD 8,320.
- Corporate income
- Gross revenue tax (USD 80 + 3% over USD 10,000). Non-resident IBCs are exempt.
- Capital gains
- None
- VAT / None (no VAT/GST)
- None
- Dividends (WHT)
- 0%
- Interest (WHT)
- 0%
- Royalties (WHT)
- 0%
- Social security (employee)
- 8% MISSA social security
- Social security (employer)
- 8% MISSA social security
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- None
- Other
- Gross revenue tax on businesses, plus import duties
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
- Special regime
- Non-resident international business company (tax-exempt)
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.