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Marshall islands

Main corporate features
Type of Company IBC
Type of Law Common
Shelf Company Availability Yes
Company Registration Period 2-3 days
Corporate Taxation Nil
Double Taxation Treaty Access No
Automatic Information Exchange Agreement No
Share capital 
Standard Currency US$
Permitted Currencies Any
Minimum Paid-Up Capital US$100
Bearer Shares Yes
Minimum Number One
Residency Requirement No
Publicly Aсcessible Records No
Board of Directors’ Meeting Location Anywhere
Minimum Number One
Residency Requirement No
Publicly Aсcessible Records No
Place of holding of Meetings of Shareholders Anywhere
Company Secretary
Secretary Appointment   Yes
Keeping of records
Preparation Requirements Yes
Audit Requirements No
Annual Return No
Account Filing Requirements No
Publicly Accessible Accounts No
Recurring Government Costs
Incorporation Fee (regardless of share capital size) US$450
Annual Fee (regardless of share capital size) US$450


Corporate Legislation 
The modern legislative systeme is based on the Associations Law of the Republic of the Marshall Islands 1990 (Amendment) which contains the Business Corporations Act (BCA), Revised Partneship Act, the Limited Partnership Act (LP), the Limited Liability Company Act (LLC). 
According to the Business Corporation Act offshore companies (IBC) registered in Marshall islands have the right to be engaged in any business activity worldwide.

Type of  Company used for International Business and Investments
IBC  - Company of International Business.

Business Activities  
Any activity allowed by IBC, except for banking, insurance and trust activity.

Obligatory Requirements to Offshore Company
IBC should have a Registered Office and Registered Agent in the Marshall Island and cannot conduct business operation on the territory of Marshall island.

The offshore company is exempted from taxes on 100%.

Authorized Share Capital  
There is no requirement to the size of authorized capital. 
Standard Authorized Share Capital of 50,000 USD, is divided into 50,000 shares of 1 USD.
There is no requirement for payment of the share capital.

Bearer Shares

No par value Shares

Shareholders and Directors
The minimum number of Shareholders - one (physical or legal person). 
The minimum number of Directors - one (physical or legal person). 
There is no requirement to the residency and nationality. One and the same  person can be director and shareholder.

Company Secretary 
The secretary is required by law. 

Disclosure of Information Beneficial Owner and Bank Operations
Information is not available to the third parties. 

Shareholders/Directors Meetings
Meetings of shareholders and directors can be carried out worldwide.

Filing of Annual Accounts 

Keeping of Documents of the Company
The place of keeping of operational documentation (resolution, minutes of meeting entc ) of the company is up to the decision of the directors.

Registration Time Frame 
IBC can be registered within 2-3 working days.

Shelf Company Availability 

It is possible "to import" foreign IBC to jurisdiction of Marshall islands and also Marshall islands offshore company can be "exported" to other offshore jurisdictions.


General Information

The Marshall Islands is a very interesting offshore zone for business. Located in the Pacific Ocean, between Indonesia and Hawaii, the islands have a population about 60 000 people. Following World War II, they were under the jurisdiction of the USA for a while, which, undoubtedly, has influenced their legislation. The Marshal Islands became an independent state in 1986. In 1991, the Marshall Islands became a full member of the UN.
English is the official language of business and the law. The official currency is US dollar. The majority of companies residing on the Marshall Islands are engaged in maritime activities.
The Ship Register of the Marshall Islands ranks 9th as per the number of ship registrations and one of the most fast-growing in the world. The infrastructure of the islands is very well developed. The legislation provisions of the Marshal Islands jurisdiction are similar to those of Belize, Bahamas, Panama and BVI. 



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