Norway vs Marshall Islands
Corporate Tax Comparison
Time of Update: Norway: 4/05/2026 / Marshall Islands: 4/06/2026
Compare Norway and Marshall Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Norway vs Marshall Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Norway
Marshall Islands
General CIT Rate:
22 (25% of some companies in the financial sector).
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:
At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.
CIT Return Due Date:
N/A for non resident companies
CIT Payment Due Date:
Tax arrears must be paid within three weeks after the assessment is announced.
CIT Payment Due Date:
N/A for non resident companies
CIT Estimated Payment Due Date:
February 15 and April 15.
CIT Estimated Payment Due Date:
N/A for non resident companies
Withholding Tax (WHT)
Norway
Marshall Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Norway
Marshall Islands
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
General Capital Gain Tax Rate:
0%
Effective Tax Rate (ETR)
Norway
Marshall Islands
Composite Effective Average Tax Rate:
21.41%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
23.11%
Composite Effective Marginal Tax Rate:
