The Republic of the Marshall Islands (RMI) is a nation of about 60,000 people living on 29 coral atolls and 5 low-lying islands in the central Pacific, mid-way between Hawaii and Australia. The RMI adopted its Constitution in 1979 and signed the Compact of Free Association with the United States in 1986. The RMI became a member of the United Nations in 1991.

Type of entity IBC
Type of law Associations Law of the Republic of the Marshall Islands 1990 Republic of The Marshall Islands Limited Liability Company Act 1996
Minimum government fee US$100
Corporate taxation Capitalisation tax is a one time fee assessed at the time of formation or at the time of Amendment to the Articles of Incorporation, if the authorised share capital is above 500 registered and/or bearer shares without par value or 50,000 USD worth of par value stock.
Double tax treaties None
Name requirements The company name must end in Limited (Ltd), Incorporated (Inc), Corporation (Corp), Society Anonyme (SA) and Sociedad Anonima (SA).
Name restrictions There are restrictions on the use of certain words or business descriptions, such as Royal, bank, insurance.
Share in capital or equivalent
Standard currency of share capital US$
Permitted currencies of capital Any
Standard share structure 500 registered and/or bearer shares of no par value stock or up to 50,000 USD worth of par value stock
Directors or Managers
Minumum number of directors/managers At least one Director
Local directors required No
Government register/pubic record of directors/managers No
Location of directors/managers meetings Anywhere
Minimum number of shareholders/members One
Government register/public record of shareholders/members No
Location of members meetings Anywhere
Company Secretary
Company secretary required Yes
Company secretary, local or qualified No


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