Marshall Islands
Micronesia · MH · 0 treaties
Tax profile
| Corporate income tax | 0% |
| Withholding — dividends | 0% |
| Withholding — interest | 0% |
| Withholding — royalties | 0% |
| VAT / GST (standard) | 0% |
| Personal income (top rate) | 0% |
| Capital gains | n/a |
| Tax system | Worldwide |
| Residency threshold | — |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- no statutory definition or specific day-count test for individual tax residence; in practice, an individual is treated as tax resident when they are ordinarily resident and earning income in the Marshall Islands under the Income Tax Act 1989
Taxation of individuals is source-based; once an individual ceases to live and work in the Marshall Islands and no longer earns Marshall Islands–source income, they generally fall out of the income tax net, with no formal exit or tail rules.
Source: Republic of the Marshall Islands – Competent Authority (via OECD AEOI portal)