Marshall Islands vs Cyprus
Corporate Tax Comparison
Time of Update: Marshall Islands: 4/06/2026 / Cyprus: 4/05/2026
Compare Marshall Islands and Cyprus corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Marshall Islands vs Cyprus Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Marshall Islands
Cyprus
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/
General CIT Rate:
12.5
CIT Return Due Date:
N/A for non resident companies
CIT Return Due Date:
Tax due on March 31 of the second year after the calendar year.
CIT Payment 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 Estimated 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.
Withholding Tax (WHT)
Marshall Islands
Cyprus
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Resident Withholding Tax (Dividend/Interest/Royalty):
0/17/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Marshall Islands
Cyprus
General Capital Gain Tax Rate:
0%
General Capital Gain Tax Rate:
20
Effective Tax Rate (ETR)
Marshall Islands
Cyprus
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
11.4%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
5.92%
