DoubleTaxationTaxes on salary: Marshall Islands preliminary data
How much income tax and social contributions are paid on a salary in Marshall Islands, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | US$70,326 ≈ €60,000 |
|---|---|
| Income tax | US$8,023 ≈ €6,845 |
| Employee contributions | US$3,200 ≈ €2,730 |
| Take-home pay | US$59,103 ≈ €50,425 |
| Employer contributions and payroll taxes | US$3,200 ≈ €2,730 |
| Employer's labour cost | US$73,526 ≈ €62,730 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 US$35,163 | €60,000 US$70,326 | €120,000 US$140,652 |
|---|---|---|---|
| Company | US$0 0.0 % | US$0 0.0 % | US$0 0.0 % |
| Sole proprietor · Tax on gross revenues (Income Tax Act 1989, Part III) | US$835 2.6 % | US$1,890 3.0 % | US$4,000 3.2 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Marshall Islands yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 1.1721 USD (US dollar is the official currency (no national currency), 02/01/2026) ↗
Sources
- Nitijela of the Marshall Islands — Income Tax Act 1989 (48 MIRC Ch.1), consolidated version [5], ss. 103, 109
- Nitijela of the Marshall Islands — Social Security Act of 1990 (49 MIRC Ch.1), consolidated version [6], ss. 102(k), 129, 130
Data checked: 08/11/2026. An indicative calculation for a typical case. Not tax advice.