Nicaragua vs Marshall Islands
Corporate Tax Comparison
Time of Update: Nicaragua: 4/06/2026 / Marshall Islands: 4/06/2026
Compare Nicaragua and Marshall Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Nicaragua vs Marshall Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Nicaragua
Marshall Islands
General CIT Rate:
headline rate of 30%
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:
within two months following the fiscal year-end
CIT Return Due Date:
N/A for non resident companies
CIT Payment Due Date:
due within two months after the end of the fiscal year
CIT Payment Due Date:
N/A for non resident companies
CIT Estimated Payment Due Date:
Monthly advance payments of 1-3% of gross income
CIT Estimated Payment Due Date:
N/A for non resident companies
Withholding Tax (WHT)
Nicaragua
Marshall Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/15/15
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Nicaragua
Marshall Islands
General Capital Gain Tax Rate:
15%
General Capital Gain Tax Rate:
0%
Effective Tax Rate (ETR)
Nicaragua
Marshall Islands
Composite Effective Average Tax Rate:
26.85%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
12.89%
Composite Effective Marginal Tax Rate:
