Marshall Islands or Qatar: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Lighter: Qatar, ahead by 0.2 FiScore point.

Qatar

8.9/10

12th of 217

Tax Marshall Islands Qatar Gap
Corporate income tax headline rate 3% 10% −7.0 points
Personal income tax top bracket 0% to 12% 0% +12.0 points
VAT standard rate 4% 5% −1.0 points

Detailed schedules

Corporate income tax

Marshall Islands

Revenue over $10,000 USD base: revenue 3%
Revenue up to $10,000 USD 0.8%
Non-resident companies on Marshallese-source income 10%

Qatar

General regime share of profit for foreign partners 10%
Companies owned by Gulf nationals 0%
Multinational groups revenue over 750 M€, from 2025 15%
Oil and gas special agreements 35%