Marshall Islands vs Singapore
Corporate Tax Comparison
Time of Update: Marshall Islands: 4/06/2026 / Singapore: 4/04/2026
Compare Marshall Islands and Singapore corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Marshall Islands vs Singapore Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Marshall Islands
Singapore
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:
17
CIT Return Due Date:
N/A for non resident companies
CIT Return Due Date:
November 30
CIT Payment Due Date:
N/A for non resident companies
CIT Payment Due Date:
Tax assessment notice shall be delivered within one month.
CIT Estimated Payment Due Date:
N/A for non resident companies
CIT Estimated Payment Due Date:
The estimated income tax assessment must be submitted within three months after the end of the company's fiscal year. The estimated tax should be paid within one month after receiving the assessment notice, or paid in installments according to the installment payment plan.
Withholding Tax (WHT)
Marshall Islands
Singapore
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Resident Withholding Tax (Dividend/Interest/Royalty):
NA
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0/15/10
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Marshall Islands
Singapore
General Capital Gain Tax Rate:
0%
General Capital Gain Tax Rate:
N/A
Effective Tax Rate (ETR)
Marshall Islands
Singapore
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
16.09%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
13.15%
