Marshall Islands Compliance Guide
Filing requirements, deadlines, and fees for Marshall Islands business entities.
Filing Obligations
Annual Renewal Fee
AnnualMarshall Islands entities must pay an annual renewal fee through their registered agent. The RMI does not require annual returns, financial statements, or tax filings for non-resident entities. The Marshall Islands has no corporate income tax, no capital gains tax, and no withholding tax for non-resident entities.
Anniversary of incorporation
US$750 (IBC/LLC/LP annual renewal); DAO LLC: US$300 (annual)
US$300 late fee if not paid within 1 month. Entity may be dissolved after continued non-payment.
Through a registered agent (TCMI or authorised agent)
Key Dates
Frequently Asked Questions
Does the Marshall Islands have corporate income tax?
No. The Marshall Islands does not levy corporate income tax, capital gains tax, or withholding tax on non-resident entities. The only ongoing cost is the annual renewal fee paid through the registered agent.
What is a Marshall Islands DAO LLC?
The Marshall Islands introduced legislation (2022) recognising DAO LLCs, providing legal personality to decentralised autonomous organisations. DAO LLCs can be managed by smart contracts and do not require traditional corporate officers. Annual fees are US$300.
Why are many ships registered in the Marshall Islands?
The Marshall Islands has one of the world's largest ship registries (flag registries). It offers a favourable regulatory environment, competitive fees, and no taxes on shipping income. The registry is administered by International Registries, Inc. (IRI) on behalf of the RMI government.
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Get Started FreeLast updated: 2026-02-27. Information is provided for general guidance and may not reflect the most recent changes. Always verify with the official state registrar.