Marshall Islands

Marshall Islands maintains a competitive tax environment with a top personal income tax rate of 12% and a corporate tax rate of 3%. These low rates position the country as an appealing base for entrepreneurs and remote workers. Capital gains are not taxed in Marshall Islands, which is a significant advantage for investors, traders, and those holding appreciating assets such as cryptocurrency or equities. Marshall Islands taxes residents on their worldwide income, including foreign-sourced earnings. This means income from overseas employment, investments, and business activities is subject to domestic tax rates, though double taxation treaties may provide relief. Marshall Islands permits dual citizenship, which provides flexibility for tax planning through establishing residency in a second jurisdiction without forfeiting existing citizenship rights.