Chinese Mainland vs Marshall Islands
Corporate Tax Comparison
Time of Update: Chinese Mainland: 4/04/2026 / Marshall Islands: 4/06/2026
Compare Chinese Mainland and Marshall Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Chinese Mainland vs Marshall Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Chinese Mainland
Marshall Islands
General CIT Rate:
25%
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/
CIT Return Due Date:
For annual CIT declaration, it should be submitted within five months after the end of the tax year. For monthly or quarterly temporary CIT declaration, it should be submitted within 15 days after the end of each month/quarter.
CIT Return Due Date:
N/A for non resident companies
CIT Payment Due Date:
Within five months after the end of the tax year.
CIT Payment Due Date:
N/A for non resident companies
CIT Estimated Payment Due Date:
Quarterly or monthly installment payments should be made within 15 days after the end of each month/quarter.
CIT Estimated Payment Due Date:
N/A for non resident companies
Withholding Tax (WHT)
Chinese Mainland
Marshall Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
N/A
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
10/10/10
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Chinese Mainland
Marshall Islands
General Capital Gain Tax Rate:
Capital gains are subject to the normal corporate income tax rate.
General Capital Gain Tax Rate:
0%
Effective Tax Rate (ETR)
Chinese Mainland
Marshall Islands
Composite Effective Average Tax Rate:
23.00
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
15.59
Composite Effective Marginal Tax Rate:
