Key Tax Rates at a Glance
| Tax Type | Rate | Tier | Notes | Source |
|---|---|---|---|---|
| Income Tax — top rate | 12.0% | Low Tax | Top marginal rate | OECD 2026 |
| Income Tax — lowest rate | 12.0% | Entry rate | OECD 2026 | |
| Corporate Tax | 0.0% | Zero | Standard rate | OECD 2026 |
| VAT | 4.0% | Low Tax | Standard rate | OECD 2026 |
| Capital Gains Tax | 0.0% | Zero | Standard rate | OECD 2026 |
| Social Security (employee) | 7.0% | Employee contribution | OECD 2026 | |
| Territorial Taxation | Yes | Territorial system | OECD 2026 | |
| Digital Nomad Visa | No | Check official government sources | Official |
Marshall Islands Special Tax Regime
Marshall Islands offers the Marshall Islands Special Tax Regime for qualifying individuals. Marshall Islands does not currently offer a dedicated nomad visa. Remote workers typically use long-stay or existing work-permit frameworks. The Marshall Islands Special Tax Regime may still provide favourable treatment for qualifying new residents. This programme can substantially reduce the effective tax burden for new residents.
| Criterion | Detail |
|---|---|
| Who qualifies | Qualifying expats, new tax residents, and internationally mobile professionals in Marshall Islands. |
| Tax rate under regime | Preferential rate under Marshall Islands Special Tax Regime. Consult Marshall Islands Tax Authority for current applicable terms. |
| Duration | Typically 5–10 years depending on programme. Verify via official government sources. |
| Application process | Applications filed through Marshall Islands Tax Authority. Documents typically required: proof of income, prior tax clearance, and proof of qualifying activity or investment. |
| Key restriction | Applicants must generally not have been tax resident in Marshall Islands during a qualifying look-back period (typically 3–5 years prior). |
Income Tax Brackets
Corporate Tax
VAT & Consumption Taxes
Capital Gains & Investment Income
Digital Nomad & Expat Visas
Check official government sources
Tax Scenarios — Effective Rates
Estimated all-in tax burden after income tax and employee social security. Assumes standard deductions; does not account for special regimes or itemised relief.
Tax Burden Calculator
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Key Insight
Marshall Islands operates a territorial tax system — foreign-sourced income is generally not taxed for residents.
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Frequently Asked Questions
Comparisons
Social Security & Benefits