Oceania & Pacific
Marshall Islands tax rates 2026
A low, territorial-style system: local wages are taxed at 8-12%, businesses pay tax on gross revenue, there is no VAT, and non-resident international business companies are tax-exempt.
Territorial
Last verified
The taxes
| Personal income (top) | 12%Wages & Salaries Tax: 8% on the first USD 10,400, 12% above that, exempt if under USD 8,320. |
|---|---|
| Corporate income | Gross revenue tax (USD 80 + 3% over USD 10,000). Non-resident IBCs are exempt. |
| Capital gains | None |
| VAT / None (no VAT/GST) | None |
| Dividends (WHT) | 0% |
| Interest (WHT) | 0% |
| Royalties (WHT) | 0% |
| Social security (employee) | 8% MISSA social security |
| Social security (employer) | 8% MISSA social security |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | None |
| Other | Gross revenue tax on businesses, plus import duties |
How the system works
- Tax system
- Territorial
- Foreign income
- Largely outside scope (territorial)
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Not participating
- Special regime
- Non-resident international business company (tax-exempt)
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.