Tax Map · Relocation rankings

Tax residency in Marshall Islands

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

• 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

A foreign individual can generally move to the Marshall Islands only through standard immigration routes such as a work visa, business visa, residence visa, or visitor visa with possible extension; there is no official residence-by-investment, citizenship-by-investment, or digital-nomad program.

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.

“The Republic of the Marshall Islands does not have a statutory definition of tax residence for individuals. Individuals are generally taxed on income derived from sources in the Republic of the Marshall Islands. There are no specific day-count or domicile rules for determining individual tax residence, and no formal provisions governing cessation of tax residence; an individual who no longer lives or earns income in the Republic of the Marshall Islands is, in practice, not treated as a tax resident for income tax purposes.” — Republic of the Marshall Islands – Competent Authority (via OECD AEOI portal)

Estimate — confirm against the linked sources. See methodology.