Marshall Islands vs Turkey
Corporate Tax Comparison
Time of Update: Marshall Islands: 4/06/2026 / Turkey: 4/04/2026
Compare Marshall Islands and Turkey corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Marshall Islands vs Turkey Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Marshall Islands
Turkey
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/
General CIT Rate:
25 (financial companies up to 30%)
CIT Return Due Date:
N/A for non resident companies
CIT Return Due Date:
The 30th day of the fourth month after the end of the fiscal year.
CIT Payment Due Date:
N/A for non resident companies
CIT Payment Due Date:
The tax return form is due by the end of the month (i.e., for companies using the calendar year, it is before the end of April).
CIT Estimated Payment Due Date:
N/A for non resident companies
CIT Estimated Payment Due Date:
Quarterly prepayments of taxes should be paid by the 17th of the second month of each quarter.
Withholding Tax (WHT)
Marshall Islands
Turkey
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Resident Withholding Tax (Dividend/Interest/Royalty):
0/0/0
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
15/0/20
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Marshall Islands
Turkey
General Capital Gain Tax Rate:
0%
General Capital Gain Tax Rate:
Capital gains are constrained by the normal corporate income tax rate.
Effective Tax Rate (ETR)
Marshall Islands
Turkey
Composite Effective Average Tax Rate:
Composite Effective Average Tax Rate:
22.33%
Composite Effective Marginal Tax Rate:
Composite Effective Marginal Tax Rate:
9.56%
