Corporate Tax Comparison

Cyprus vs Marshall Islands

Compare Cyprus and Marshall Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Cyprus: 4/05/2026 · Marshall Islands: 4/06/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Cyprus

Marshall Islands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Cyprus: 4/05/2026 · Marshall Islands: 4/06/2026

Corporate Income Tax (CIT)

Cyprus

Marshall Islands

General CIT Rate:

12.5

General CIT Rate:

Within 10,000 US dollars, a corporate income tax of 80 US dollars is collected. Any excess amount is subject to a 3% tax. However, Non-resident companies not conducting business within the Marshall Islands are exempt from corporate income tax. This makes the jurisdiction attractive for offshore business activities as they do not have to pay taxes on income earned outside the Marshall Islands. https://internationalwealth.info/en/offshore-taxes/everything-you-need-to-know-about-the-tax-system-in-the-marshall-islands/

CIT Return Due Date:

Tax due on March 31 of the second year after the calendar year.

CIT Return Due Date:

N/A for non resident companies

CIT Payment Due Date:

The relevant tax is due on August 1 of the year following the calendar year.

CIT Payment Due Date:

N/A for non resident companies

CIT Estimated Payment Due Date:

Payment in installments of equal amounts on July 31 and December 31 of the relevant tax/calendar year.

CIT Estimated Payment Due Date:

N/A for non resident companies

Withholding Tax (WHT)

Cyprus

Marshall Islands

Resident Withholding Tax (Dividend/Interest/Royalty):

0/17/0

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/10

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

Cyprus

Marshall Islands

General VAT Rate:

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Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Cyprus

Marshall Islands

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Cyprus

Marshall Islands

Composite Effective Average Tax Rate:

11.4%

Composite Effective Average Tax Rate:

Composite Effective Marginal Tax Rate:

5.92%

Composite Effective Marginal Tax Rate:

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