Marshall Islands vs Chinese Taipei
Corporate Tax Comparison
Time of Update: Marshall Islands: 4/06/2026 / Chinese Taipei: 4/05/2026
Compare Marshall Islands and Chinese Taipei corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Marshall Islands vs Chinese Taipei Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Marshall Islands
Chinese Taipei
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:
20
CIT Return Due Date:
N/A for non resident companies
CIT Return Due Date:
No later than the fifth month after the end of the tax year.
CIT Payment Due Date:
N/A for non resident companies
CIT Payment Due Date:
No later than the fifth month after the end of the tax year.
CIT Estimated Payment Due Date:
N/A for non resident companies
CIT Estimated Payment Due Date:
CIT is expected to be paid in the ninth month of the enterprise's fiscal year.
Withholding Tax (WHT)
Marshall Islands
Chinese Taipei
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Resident Withholding Tax (Dividend/Interest/Royalty):
0/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
21/15/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Marshall Islands
Chinese Taipei
General Capital Gain Tax Rate:
0%
General Capital Gain Tax Rate:
Capital gains are generally taxed at the standard CIT rate of 20%. Securities gains are exempt from CIT but subject to IBT at 12% (TWD 600,000 deduction; 50% exempt if held over 3 years). Real estate transactions are subject to the Joint Property Tax System 2.0 at 15%–45% based on holding period (for properties acquired after January 1, 2016). Capital losses may be carried forward for 5 years.
Effective Tax Rate (ETR)
Marshall Islands
Chinese Taipei
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
N/A
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
N/A
