Greece vs Marshall Islands
Corporate Tax Comparison
Time of Update: Greece: 4/04/2026 / Marshall Islands: 4/06/2026
Compare Greece and Marshall Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Greece vs Marshall Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Greece
Marshall Islands
General CIT Rate:
22
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:
The last day of the sixth month after the end of the tax year.
CIT Return Due Date:
N/A for non resident companies
CIT Payment Due Date:
December (assuming fiscal year ends on December 31 of the previous year and taxes are paid in installments).
CIT Payment Due Date:
N/A for non resident companies
CIT Estimated Payment Due Date:
Six months of equal installment payments.
CIT Estimated Payment Due Date:
N/A for non resident companies
Withholding Tax (WHT)
Greece
Marshall Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
5/15/20
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Greece
Marshall Islands
General Capital Gain Tax Rate:
Unless exempted, capital gains are subject to the regular CIT tax rate.
General Capital Gain Tax Rate:
0%
Effective Tax Rate (ETR)
Greece
Marshall Islands
Composite Effective Average Tax Rate:
21.05%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
20.07%
Composite Effective Marginal Tax Rate:
