Tax Residency in Marshall Islands

Tax residency determines the scope of an individual's or company's tax obligations in the Marshall Islands. Understanding the residency rules is essential for effective tax planning and compliance.

Individual Tax Residency

Residency Criteria

An individual is considered a tax resident of the Marshall Islands if they meet any of the following conditions:

Consequences of Residency

Non-Resident Taxation

Non-residents are subject to tax on the following Marshall Islands-source income:

Corporate Tax Residency

Residency Criteria

A company is considered a tax resident of the Marshall Islands if:

Note that International Business Corporations (IBCs) are generally exempt from domestic income tax regardless of residency status.

Permanent Establishment

A foreign company has a permanent establishment (PE) in the Marshall Islands if it has:

A PE is taxed on profits attributable to the PE at the standard CIT rate of 22%.

Tax Residency Certificates

A Tax Residency Certificate (TRC) can be obtained from the Tax Office to confirm residency status. Application requires:

Managing Residency

Avoiding Unintended Residency

Becoming a Resident

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