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Marshall Islands TIN number guide

Employer Identification Number(EIR)​

The Republic of the Marshall Islands (RMI) relies on Employer Identification Numbers (EINs) issued by the Marshall Islands Social Security Administration (MISSA) for the identification and registration of taxpayers, encompassing both employers and employees. Each employer conducting operations in the RMI must submit an application to MISSA for an EIN. Similarly, every employee working in the RMI must apply to MISSA for a Personal Social Security Number (SSN) or an Employee Identification Number.

Employee Identification Numbers (EINs) or Personal Social Security Numbers (SSNs) are pervasive, appearing in various documents like social security cards, passport photo pages, driver licenses, medical records, death certificates, and more. Likewise, company EINs can be located on official documents associated with the company, such as bank accounts and loan applications, tax forms and filing processes, MISSA and employee contributions filings, vehicle registrations, land leases, and other relevant records.

EIR Format The Employer Identification Number (EIN) consistently commences with a five-digit code and concludes with "04," separated by a dash, exemplified as 08612-04. Conversely, the Employee Identification Number begins with "04" and culminates with a six-digit code, connected by a dash, illustrated as 04-086123. The inclusion of "04" signifies the Marshall Islands' affiliation with the United States (US), as it is a universal code assigned by the US to all freely associated states. These codes, such as 01, 02, 03, etc., differentiate various islands, serving to uniquely identify them.

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Frequently Asked Questions​

Does a Marshall Islands non-resident domestic entity (NRDE) owe any local tax, or is the "zero-tax" promise unconditional?​

The zero-tax status applies only to income derived from outside the RMI. Non-resident domestic entities that do not conduct business locally are exempt from gross revenue tax, wage tax, and import duties on foreign-source income. However, once a NRDE begins any local operations — employing RMI-resident staff, leasing local premises, or generating domestic revenue — it becomes subject to a 3% gross revenue tax (USD 80 flat on the first USD 10,000 of revenue, then 3% above that), wage and salary tax withholding, and MISSA contributions. [1] [2]

What happens if my Marshall Islands company misses the annual Economic Substance Reporting deadline?​

All entities incorporated under RMI law — including non-resident domestic entities — must file an economic substance declaration annually within 12 months of the entity's anniversary date through the Registrar's secure online portal. Missing the deadline triggers a USD 500 late-filing penalty (effective November 1, 2023). Entities that fail the substance test for a financial period face fines up to USD 50,000 for the first period and up to USD 100,000 for each subsequent period of non-compliance, plus possible revocation and dissolution of the entity. [3] [4]

My Marshall Islands offshore company has no RMI employees, but I want to hire one local staff member. What tax IDs and filings does that trigger?​

Hiring even one RMI-resident employee requires the company to obtain an Employer Identification Number (EIN) from MISSA (application fee: USD 20 for corporations). Once registered, the employer must withhold Wages and Salary Tax at 8% on annual earnings up to USD 10,400 and 12% above that, plus match the employee's 8% social security contribution up to USD 10,000 per quarter. All withholdings and contributions must be remitted quarterly within ten days after each quarter-end (March 31, June 30, September 30, December 31). [5] [6]

Will the Marshall Islands share my company's financial account data with my home country's tax authority?​

Yes. Although the RMI does not impose a corporate income tax on foreign-source income, it participates in the Automatic Exchange of Information (AEOI) framework. Banks and financial institutions holding accounts linked to RMI entities report account balances, interest, and dividends to the RMI tax authority, which exchanges that data with treaty partners under the Common Reporting Standard (CRS). The company's incorporation may remain private, but financial account information flows automatically to the jurisdiction where the beneficial owner is tax resident. The Registrar may also require a tax identification number or tax residence certificate from entities claiming non-RMI residency. [7] [8]

Does a Marshall Islands DAO LLC still need an EIN if it has no employees and operates purely on-chain?​

A DAO LLC incorporated under the RMI Decentralized Autonomous Organization Act 2022 that conducts no local business and employs no RMI residents is not required to obtain a MISSA EIN, since EINs are tied to employer obligations under the Wages and Salary Tax and social security system. However, the DAO LLC must still file an annual economic substance declaration with the Registrar and complete KYC for any member holding 25% or more governance rights. A for-profit DAO conducting a "relevant activity" (e.g., holding company, headquarters) must additionally meet the RMI economic substance test. [9] [10]