Micronesia Tax & Investment Guides
17 guides covering Micronesia taxation, progressive PIT 0-6-10% (3 brackets), CIT 30% standard (21% for small business), no VAT/sales tax, FSM Social Security EE 6% + ER 6% capped at USD 5,000/month, CGT as ordinary income, dividends 10% WHT / interest 10% WHT / royalties 10% WHT, registration duty ~2%, and key investment topics for 2026.
Personal Tax & Residency
Progressive PIT 0-6-10% (3 brackets), 183-day residency rule, Department of Finance and Administration
Business & Corporate Tax
CIT 30% standard (21% small business), Department of Finance and Administration
Investment & Savings
CGT as ordinary income at PIT rates, dividends 10% WHT, interest 10% WHT, royalties 10% WHT
Property & Wealth Tax
Registration duty ~2%, annual property tax ~0.5%, CGT on property gains
Employment & Social Security
FSM Social Security System EE 6%, ER 6%, capped at USD 5,000/month
Other Guides
Micronesia Calculators (7)
Free calculators for Micronesia salary, tax, and personal finance.
Micronesia Salary
Net pay after PIT 0-10%, social 6%.
Micronesia VAT
No VAT — 0% rate.
Micronesia Corporate Tax
CIT 30%, small business 21%.
Micronesia Property Tax
Registration ~2%, annual ~0.5%.
Micronesia Social Insurance
FSM Social EE 6%, ER 6%.
Micronesia Income Tax
PIT 0-6-10% bracket calculator.
Compound Interest
Project investment growth.