Tax in Marshall Islands
Last reviewed: · by TaxProsRated editorial
TL;DR
Marshall Islands' Division of Revenue, Customs and Taxation administers personal income tax at progressive rates, corporate income tax (with offshore-shipping-registry framework), and gross revenue tax. Marshall Islands uses USD.
Tax authority
Division of Revenue, Customs and Taxation under the Ministry of Finance, Banking and Postal Services [SC1].
Filing framework
Annual returns due specific.
Residency
Residents are physically present 183+ days [SC2].
Personal income tax
Progressive bands.
Corporate tax
Marshall Islands-specific framework. International shipping registry under specific framework. Non-resident-domestic-corporation framework historically used for offshore-corporation establishment.
Indirect tax
Gross Revenue Tax 3 percent on most business activities [SC3].
Cryptoassets
Marshall Islands considered Sovereign-coin-issuance proposals; SOV cryptocurrency proposal has not progressed to deployment.
Treaties
Very limited DTT network. Pacific Islands Forum member. CRS adopter under successive amendments.
Frequently asked
What is the Marshall Islands tax framework?
Personal progressive; Marshall Islands-specific corporate framework with international shipping registry. Gross Revenue Tax 3 percent on most business activities. USD currency. SOV cryptocurrency proposal has not progressed to deployment.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Division of Revenue, Customs and Taxation (Marshall Islands) · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Marshall Islands as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.