Jurisdiction overviewTax in United States Minor Outlying Islands
Last reviewed: · by TaxProsRated editorial
Key points
United States Minor Outlying Islands (Baker, Howland, Jarvis, Johnston Atoll, Kingman Reef, Midway, Navassa, Palmyra, Wake) are unincorporated US territories with no permanent civilian population. No domestic tax framework; US Internal Revenue Code applies for any military-or-government activity.
Tax authority
US Internal Revenue Service applies for any commercial activity; no domestic framework due to absence of permanent civilian population.
Filing framework
Not applicable for residents.
Residency
No civilian residents. Military and government personnel home-country (US) rules apply.
Personal income tax
Not applicable for residents.
Corporate tax
US framework formally applies.
Indirect tax
Not applicable.
Cryptoassets
US framework applies.
Treaties
US treaty network applies.
Frequently asked
What is the USMOI tax framework?
Unincorporated US territories with no permanent civilian population. US IRS framework applies for any commercial activity. Military and government personnel file under US rules.
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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.
- US Department of the Interior · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in United States Minor Outlying Islands as of June 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.