Portugal vs Marshall Islands
Corporate Tax Comparison
Time of Update: Portugal: 4/04/2026 / Marshall Islands: 4/06/2026
Compare Portugal and Marshall Islands corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.
Portugal vs Marshall Islands Corporate Tax Comparison
Basic Corporate Tax Comparison
Corporate Income Tax (CIT)
Portugal
Marshall Islands
General CIT Rate:
21
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 fifth month after the end of the tax year.
CIT Return Due Date:
N/A for non resident companies
CIT Payment Due Date:
The last day of the fifth month after the end of the tax year.
CIT Payment Due Date:
N/A for non resident companies
CIT Estimated Payment Due Date:
Three-stage installment payments due in July, September, and December (if the tax year corresponds to the calendar year). Under certain conditions, the final installment payment may be waived.
CIT Estimated Payment Due Date:
N/A for non resident companies
Withholding Tax (WHT)
Portugal
Marshall Islands
Resident Withholding Tax (Dividend/Interest/Royalty):
25/25/25
Resident Withholding Tax (Dividend/Interest/Royalty):
0%
None-Resident Withholding Tax (Dividend/Interest/Royalty):
25/0-25/25
None-Resident Withholding Tax (Dividend/Interest/Royalty):
0%
Value-Added Tax (VAT)
Capital Gain Tax (CGT)
Portugal
Marshall Islands
General Capital Gain Tax Rate:
25 (same as the normal CIT rate for corporations)
General Capital Gain Tax Rate:
0%
Effective Tax Rate (ETR)
Portugal
Marshall Islands
Composite Effective Average Tax Rate:
28.42%
Composite Effective Average Tax Rate:
Composite Effective Marginal Tax Rate:
16.01%
Composite Effective Marginal Tax Rate:
