Malta vs Marshall Islands
Corporate Tax Comparison
Time of Update: Malta: 4/04/2026 / Marshall Islands: 4/06/2026
Compare Malta and Marshall Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Malta vs Marshall Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Malta
Marshall Islands
General CIT Rate:
35
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/
CIT Return Due Date:
After nine months from the end of the accounting period, or by 31 March following the tax year (even though the Maltese tax authorities typically extend this deadline by one to two months for electronically submitted cases), whichever is later.
CIT Return Due Date:
N/A for non resident companies
CIT Payment Due Date:
The deadline for submitting tax returns (the electronic submission extension does not apply to tax filing) is also due.
CIT Payment Due Date:
N/A for non resident companies
CIT Estimated Payment Due Date:
In general, temporary taxes are paid every four months: April 30, August 31, and December 21. However, there are also some exceptions, and the due date for tax payment may be postponed.
CIT Estimated Payment Due Date:
N/A for non resident companies
Withholding Tax (WHT)
Malta
Marshall Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/0
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Malta
Marshall Islands
General Capital Gain Tax Rate:
Regarding the tax rate on capital gains, please refer to the Malta Corporation Tax Summary.
General Capital Gain Tax Rate:
0%
Effective Tax Rate (ETR)
Malta
Marshall Islands
Composite Effective Average Tax Rate:
28.80%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
-9.75%
Composite Effective Marginal Tax Rate:
