Marshall Islands Personal Income Tax
Detailed personal income tax rates and rules for Marshall Islands in 2026.
The Marshall Islands imposes a wage tax on employment income. Wages up to USD 10,400 are taxed at 8%, and wages exceeding USD 10,400 are taxed at 12%. The tax applies to all wages and salaries earned in the Marshall Islands. There is no tax-free threshold. Employers withhold the tax from employee compensation. Investment income such as interest and dividends is not subject to income tax.
| Income Range (USD) | Tax Rate |
|---|---|
| $0 – $10K | 8% |
| $10K+ | 12% |
Filing Deadline
March 31 for annual tax returns
Residency Rule
All individuals earning wages in the Marshall Islands are subject to wage tax regardless of residency or citizenship status. There is no distinction between resident and non-resident taxation for wage purposes.
How Marshall Islands Income Tax compares
Marshall Islands’s top personal income tax rate of 12% is the 164th highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Oceania’s regional average of 20.1%.
