

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