Corporate Tax Comparison

Marshall Islands vs Poland

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

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

Base Country/Region

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Compare Corporate Tax

Marshall Islands

Poland

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

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

Corporate Income Tax (CIT)

Marshall Islands

Poland

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:

CIT Return Due Date:

N/A for non resident companies

CIT Return Due Date:

Three months after the end of the tax year.

CIT Payment Due Date:

N/A for non resident companies

CIT Payment Due Date:

Three months after the end of the tax year.

CIT Estimated Payment Due Date:

N/A for non resident companies

CIT Estimated Payment Due Date:

Monthly installments are to be paid off by the 20th of the following month.

Withholding Tax (WHT)

Marshall Islands

Poland

Resident Withholding Tax (Dividend/Interest/Royalty):

0/19/20

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

19/20/20

Value-Added Tax (VAT)

Marshall Islands

Poland

General VAT Rate:

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Value-Added Tax (VAT)

General VAT Rate:

Learn More

Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Marshall Islands

Poland

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Marshall Islands

Poland

Composite Effective Average Tax Rate:

15%

Composite Effective Marginal Tax Rate:

-9.47%

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