Marshall Islands vs Vietnam

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/

20

N/A for non resident companies

For CIT finalisation, the due date is the last day of the 3rd month of the following financial year.

N/A for non resident companies

The same as the deadline for submission of the final CIT return (i.e. the last day of the 3rd month of the following financial year).

N/A for non resident companies

Quarterly payments must be made no later than the 30th day of the next quarter.

0%

0/5/10

0%

0/5/10

0

10%

0%

Vietnamese companies: capital gains taxed at the standard 20% CIT rate. Foreign sellers: from December 15, 2025, capital transfers generally subject to 2% CIT on sale proceeds. Securities transfers by foreign entities: 0.1% CIT on total sales proceeds.