Marshall Islands Law

Marshall Islands non-resident companies, including all corporations, partnerships, limited partnerships and limited liability companies, are statutorily exempt from all forms of taxation in the Marshall Islands. There is zero taxation of all income, profits, dividends, royalties, compensation or other related sources of revenue.

The Marshall Islands is one of the few offshore jurisdictions that explicitly exempts its business entities from taxation in the law itself. This means that it would take an act of the legislature (the Nitijela) in order to eliminate this tax exemption.

For more information on taxation, please email law@iri.com.hk