Marshall Islands Corporate Income Tax
Detailed corporate income tax rates and rules for Marshall Islands in 2026.
Corporate TaxUSD
The Marshall Islands imposes a Gross Revenue Tax (GRT) of 3% on the gross revenue of businesses operating in the country. This applies in lieu of a traditional corporate income tax based on net profits. The GRT is payable quarterly. The Marshall Islands is known internationally for its ship and corporate registry, though entities registered solely for international purposes (non-domestic IBCs) may be exempt from local taxation on income not sourced within the RMI.
Standard Rate
3%
How Marshall Islands Corporate Tax compares
Marshall Islands’s corporate tax rate of 3% is the 194th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Oceania’s regional average of 16.8%.
Marshall Islands
3%
Oceania average
16.8%
Global average
22.2%
