Key Jurisdiction
Considerations
Setting up a corporate entity in the Marshall Islands comes with standard regulatory compliance items. Orbit ensures complete legal alignment with Registrar of Corporations and registered agent requirements from day one.
100% Fully Managed Support
From resident nominee directors to local corporate secretary requirements, we cover every compliance checkpoint seamlessly.
Tax on income, gains and dividends
A light-touch, tax-neutral vehicle based on United States-influenced corporate law, with fast formation and minimal local filing.
World-leading ship registry
The RMI runs one of the world's largest and most respected ship registries. Maritime ownership is its real, world-class use.
Reciprocal shipping exemption
The Marshall Islands is recognized as a reciprocating jurisdiction for the Internal Revenue Code Section 883 exemption, which can exempt qualifying international shipping income from United States tax where the ownership and documentation tests are met. That is the narrow, genuine case for using it.
Economic substance regulations
Substance requirements apply to relevant activities, and filings and registers are mandatory.
Quick Facts
| Feature | Value | Why it matters |
|---|---|---|
| Best for | Special purpose vehicles, simple holding companies, joint ventures, shipping groups, family offices | Low-cost and fast incorporation |
| Setup speed | 24 to 48 hours | Extremely quick turnaround |
| Minimum share capital | None (typical: USD 1) | Minimal entry barrier |
| Local director needed | No | 100% foreign ownership allowed |
| Company secretary | Not mandatory (often bundled by the agent) | Low administrative burden |
| United States income tax treaty | None in force | Nothing here lowers US tax on its own |
Special purpose vehicles, simple holding companies, joint ventures, shipping groups, family offices
Low-cost and fast incorporation
24 to 48 hours
Extremely quick turnaround
None (typical: USD 1)
Minimal entry barrier
No
100% foreign ownership allowed
Not mandatory (often bundled by the agent)
Low administrative burden
None in force
Nothing here lowers US tax on its own
What’s Included & Pricing
Complete transparency. Review what is covered under our standard package and how our tailored corporate pricing is structured.
Standard Package Inclusions
- Incorporation via licensed registered agent
- Registered agent and registered office
- Annual government compliance
- Economic substance and annual return filing
- Accounting and recordkeeping
Tailored Transparent Pricing
We tailor pricing based on your business profile, structure, and scope of services. Costs are discussed and confirmed after a quick review of your requirements, ensuring you only pay for what you actually need.
Why Marshall Islands Works for Holding Companies
Speed and Neutrality
The go-to option where speed, neutrality, and cost-efficiency matter most.
Tax Neutral
0% tax on income, gains, and dividends at the entity level.
Fast Incorporation
Fast incorporation, typically 1 to 2 days.
Minimal Footprint
No local director or office requirement beyond the registered agent.
Light Compliance
A light compliance regime with straightforward economic substance rules.
Maritime Standard
Globally recognized for shipping, with investment and family holding structures as secondary uses.
Tax Regime For Holding Companies
Corporate income tax
0%. There are no income, profits, or corporate taxes.
Withholding tax on dividends
0%. None on dividends, interest, or royalties.
Capital gains tax
0%. There is no tax on share disposals.
Owner-level taxation
Determined by the shareholder's home country. For United States owners, Controlled Foreign Corporation rules generally apply.
Tax treaties
None. The Marshall Islands is not used for treaty optimization, and there is no United States income tax treaty.
United States owner treatment
A Marshall Islands company owned more than 50% by United States shareholders is generally a Controlled Foreign Corporation (CFC), with income picked up under Subpart F or Global Intangible Low-Taxed Income (GILTI) and Form 5471 filed with the United States return. Qualifying international shipping income may instead fall under the Internal Revenue Code Section 883 reciprocal exemption, which is the main reason to choose this jurisdiction. Orbit prepares the records and coordinates filing with licensed United States tax partners.
Corporate Tax Calculator
Estimate corporate tax payable on a Marshall Islands holding company.
The Marshall Islands levy no income, profits or capital gains tax. Owner-level Controlled Foreign Corporation rules generally apply for United States shareholders, and qualifying shipping income may fall under the Section 883 exemption.
What You Get With Orbit
A fully managed, end-to-end statutory solution for international corporate holdings.
Pre-incorporation planning
Structure fit, investor expectations, and banking roadmap, including an honest read on whether a Marshall Islands entity is the right answer at all.
Incorporation
Name reservation, filings, and coordination with a licensed agent.
Governance
Director appointments, share registers, minutes, and ultimate beneficial owner maintenance.
Accounting and filings
Recordkeeping, annual summaries, economic substance notifications, and renewals.
United States reporting support
We assemble the Form 5471 package, earnings and profits schedules, and the vessel and ownership documentation that supports a Section 883 position. Filing and Internal Revenue Service representation are handled by licensed United States tax partners.
Banking
Introductions to banks and fintechs that support offshore entities.
Ongoing support
Changes in officers, share transfers, or capital events.
How The ProcessWorks
A highly structured compliance timeline tracking setup steps from day zero kickoff to annual filings.
Kickoff and KYC (Day 0)
Collect identification, ownership chart, and business purpose.
Incorporation (24 to 48 hours)
File through a licensed agent and obtain incorporation documents.
Registered office setup
Confirm the statutory address and agent appointment.
Go-live
Share certificates issued, registers created, and the compliance calendar activated.
Annual compliance
Renewal, economic substance filings, and recordkeeping through Orbit, with the United States reporting package prepared on the same cycle.
What we need from you
Shareholder and director KYC (passport and proof of address).
Ownership chart and source-of-funds outline.
Intended activities and transaction flow, including any vessel ownership.
United States shareholder details and ownership percentages for Form 5471 and Section 883 scoping.
Preferred banking jurisdiction, if banking support is required.
Who this is ideal for
Shipping groups and vessel-owning structures
Special purpose vehicles
Simple holding companies
Joint ventures
Family offices
Tell us your use case
Ready to get started?

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Maja Djikic
Consultant
Global Entity Management Pricing
Light-Touch Offshore Hub
Marshall Islands Holding Company
Global Entity Management Service
Pricing
Custom Pricing
Setup fee plus annual management fee per entity. Multi-entity discounts available.
A lean, tax-neutral offshore structure with extremely fast setup, best suited to shipping, special purpose vehicles, and joint ventures.
Jurisdiction Quick Facts
Why Marshall Islands Works
- Tax-neutral at the entity level on income, gains, and dividends
- Very fast incorporation, typically 1 to 2 days
- Minimal footprint beyond the registered agent
- The leading jurisdiction for ship registration and vessel-owning structures
Standard Package Inclusions
- Incorporation via licensed registered agent
- Registered agent and registered office
- Annual government compliance
- Economic substance and annual return filing
- Accounting and recordkeeping
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Frequently Asked Questions
No. There is no resident director requirement and 100% foreign ownership is permitted.
Local banking is limited, so accounts are usually opened elsewhere. We prepare the file for whichever jurisdiction fits your profile.
Not at the entity level. The Marshall Islands levies no income, profits, capital gains, or withholding tax on non-resident domestic entities.
Yes, for relevant activities. Pure holding entities face a minimal test, but notifications and registers are still mandatory.
Not as a statutory matter. Counterparties, lenders, or investors may still require audited financial statements.
No. Ownership records are maintained privately with the registered agent rather than on a public register.
Not by itself. There is no United States income tax treaty, so Controlled Foreign Corporation rules generally apply. The genuine United States-specific benefit is the Section 883 reciprocal exemption for qualifying international shipping income.
No. Orbit prepares the books, the Form 5471 package, and the supporting schedules. Filing and Internal Revenue Service representation are handled by licensed United States tax partners.






