Marshall Islands flag

Marshall Islands Tax Guide

Oceania
Citizenship by HeritageCitizenship by Birth

Corporate Tax

3%

Personal Tax

12%

Tax System

territorial

Overall Score

63/100

Marshall Islands passport

Marshall Islands Passport

Global Location
World Map

Marshall Islands is located in Oceania

About Marshall Islands's Tax System

Marshall Islands, located in Oceania, offers a territorial tax system. Under a territorial tax system, only income earned within the country's borders is subject to taxation, making it an attractive destination for international entrepreneurs and digital nomads.

With a corporate tax rate of 3% and a top personal income tax rate of 12%,Marshall Islands offers a moderate tax environmentin our World Tax Index with an overall score of 63/100.

Tax Information

Corporate Tax

3%

3% of gross revenue.

Personal Income Tax

12%

Territorial

Top marginal rate is 12%.

Economic & Investment Climate

Tax Stability5/10

Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.

Tax Sovereignty9/10

Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.

Economic Stability4/10

A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.

Investment Health4/10

Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.

Corruption Perception3/10

Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.

Special Tax Regimes6/10

Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.

Citizenship Pathways

Citizenship by Heritage (Jus Sanguinis)

Marshall Islands offers citizenship through ancestry or bloodline connections.

Rule

Jus Sanguinis (Right of Blood)

Conditions

A person is a citizen if born to at least one parent who is a citizen of the Marshall Islands. It can also be acquired if a person has land rights (heritage).

Citizenship by Birth (Jus Soli)

Marshall Islands's policy on birthright citizenship.

Rule

Conditional Jus Soli (Right of Soil)

Conditions

A child born in the Marshall Islands to non-citizen parents is *not* automatically a citizen, unless they would otherwise be stateless.

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Quick Facts
RegionOceania
Tax Systemterritorial
Corporate Tax3%
Personal Tax12%
Overall Score63/100

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