Corporate Tax Comparison

Marshall Islands vs Norway

Compare Marshall Islands and Norway corporate tax rates, filing due dates, withholding tax, VAT, capital gains tax, and effective tax metrics for cross-border company planning.

Time of Update — Marshall Islands: 4/06/2026 · Norway: 4/05/2026

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Compare Corporate Tax

Marshall Islands

Norway

Basic Corporate Tax Comparison

PwC World Tax Summary OECD Statistics

Time of Update — Marshall Islands: 4/06/2026 · Norway: 4/05/2026

Corporate Income Tax (CIT)

Marshall Islands

Norway

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 (25% of some companies in the financial sector).

CIT Return Due Date:

N/A for non resident companies

CIT Return Due Date:

At the end of May of the next fiscal year (according to the oil tax system, the end of April). Other requirements may apply to specific business sectors, such as hydroelectric power.

CIT Payment Due Date:

N/A for non resident companies

CIT Payment Due Date:

Tax arrears must be paid within three weeks after the assessment is announced.

CIT Estimated Payment Due Date:

N/A for non resident companies

CIT Estimated Payment Due Date:

February 15 and April 15.

Withholding Tax (WHT)

Marshall Islands

Norway

Resident Withholding Tax (Dividend/Interest/Royalty):

Non-Resident Withholding Tax (Dividend/Interest/Royalty):

Value-Added Tax (VAT)

Marshall Islands

Norway

General VAT Rate:

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Value-Added Tax (VAT)

General VAT Rate:

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Value-Added Tax (VAT)

Capital Gain Tax (CGT)

Marshall Islands

Norway

General Capital Gain Tax Rate:

Capital gains are constrained by the normal corporate income tax rate.

Effective Tax Rate (ETR)

Marshall Islands

Norway

Composite Effective Average Tax Rate:

21.41%

Composite Effective Marginal Tax Rate:

23.11%

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