Czech Republic vs Marshall Islands

The tax year starting in 2024 is 21 (previously 19).

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/

Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.

N/A for non resident companies

Within three months after the end of the tax filing period (or four months if submitted electronically), or six months for entities that have been audited or for entities whose tax returns are submitted by registered advisors.

N/A for non resident companies

Prepaid taxes are paid every half year or quarter.

N/A for non resident companies

15/0/0

0%

15-35/15-35/15-35

0%

21

0

Capital gains are subject to the normal corporate income tax rate constraints.

0%

20.31%

20.73%