Corporate Tax Comparison

Marshall Islands vs Paraguay

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

Published — Marshall Islands: 2/21/2024 · Paraguay: 8/21/2024 · Time of Update — Marshall Islands: 4/05/2026 · Paraguay: 4/05/2026

Base Country/Region

Compare Country/Region

Compare Corporate Tax

Marshall Islands

Paraguay

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Published — Marshall Islands: 2/21/2024 · Paraguay: 8/21/2024 · Time of Update — Marshall Islands: 4/05/2026 · Paraguay: 4/05/2026

Corporate Income Tax (CIT)

Marshall Islands

Paraguay

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:

10%

CIT Return Due Date:

N/A for non resident companies

CIT Return Due Date:

By the end of the 4th month following fiscal year-end

CIT Payment Due Date:

N/A for non resident companies

CIT Payment Due Date:

By the end of the 4th month following fiscal year-end

CIT Estimated Payment Due Date:

N/A for non resident companies

CIT Estimated Payment Due Date:

Quarterly advance payments

Withholding Tax (WHT)

Marshall Islands

Paraguay

Resident Withholding Tax (Dividend/Interest/Royalty):

8/0/0

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

15/15/15

Value-Added Tax (VAT)

Marshall Islands

Paraguay

General VAT Rate:

Learn More Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Marshall Islands

Paraguay

General Capital Gain Tax Rate:

10%

Effective Tax Rate (ETR)

Marshall Islands

Paraguay

Composite Effective Average Tax Rate:

9.44%

Composite Effective Marginal Tax Rate:

7.00%

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