Corporate Tax Comparison

Australia vs Marshall Islands

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

Published — Australia: 2/14/2024 · Marshall Islands: 2/21/2024 · Time of Update — Australia: 9/27/2026 · Marshall Islands: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Australia

Marshall Islands

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Australia: 2/14/2024 · Marshall Islands: 2/21/2024 · Time of Update — Australia: 9/27/2026 · Marshall Islands: 4/05/2026

Corporate Income Tax (CIT)

Australia

Marshall Islands

General CIT Rate:

30%, with a reduced rate of 25% for small to medium businesses

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:

15th day of the seventh month following the end of the income year

CIT Return Due Date:

N/A for non resident companies

CIT Payment Due Date:

First day of the sixth month following the end of the income year.

CIT Payment Due Date:

N/A for non resident companies

CIT Estimated Payment Due Date:

Monthly or quarterly.

CIT Estimated Payment Due Date:

N/A for non resident companies

Withholding Tax (WHT)

Australia

Marshall Islands

Resident Withholding Tax (Dividend/Interest/Royalty):

0/0/0

Resident Withholding Tax (Dividend/Interest/Royalty):

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

30/10/30

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

Value-Added Tax (VAT)

Australia

Marshall Islands

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Australia

Marshall Islands

General Capital Gain Tax Rate:

Capital gains are subject to the normal CIT rate (30%)

General Capital Gain Tax Rate:

Effective Tax Rate (ETR)

Australia

Marshall Islands

Composite Effective Average Tax Rate:

28.50%

Composite Effective Marginal Tax Rate:

28.56%

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