Tax Map · 搬迁排名

Marshall Islands 的税务居民身份

如何成为税务居民——以及如何脱离税务居民身份。

如何成为税务居民

• 没有关于个人税务居民身份的法定定义或具体的日数测试；在实践中，根据1989年《所得税法》，当个人通常居住在马绍尔群岛并在当地赚取收入时，即被视为税务居民。

外国个人通常只能通过标准移民途径移居马绍尔群岛，例如工作签证、商务签证、居留签证或可延期的旅游签证；没有官方的投资居留、投资移民或数字游民计划。

对个人的征税是基于来源地的；一旦个人停止在马绍尔群岛居住和工作，并且不再赚取马绍尔群岛来源的收入，他们通常就会脱离所得税网，没有正式的退出或后续规则。

“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)

估算 — 与链接来源核实。 参见方法论。