Taxes on For-Profit DAO LLCs

3% Gross Revenue Tax (GRT) on For-Profit DAO LLCs

For-Profit DAO LLCs in the Marshall Islands must pay a 3% gross revenue tax. The GRT is a tax on top-line revenue but does not apply to capital gains, dividends, or invested capital.
Members of LLCs, including the For-Profit DAO LLC, usually have pass-through taxes in their own tax jurisdictions (e.g. the IRS for US Citizens) on the company's income. Please consult a local tax advisor to understand your potential pass-through tax implications.
These taxes can be paid to MIDAO in fiat or cryptocurrency; MIDAO converts crypto payments and sends them to the Marshall Islands government in US dollars. Payment methods lists the currencies and networks we accept.

Non-Profit DAO LLCs are Tax Free

Non-Profit DAO LLCs do not have any taxes, nor should they have any pass-through taxes in any jurisdiction MIDAO is aware of, as they have no economic owners, and members have no economic rights.

Last updated: September 24, 2026

Disclaimer

MIDAO is not a law firm and does not provide legal services or advice. MIDAO recommends seeking independent legal advice regarding all decisions regarding Marshall Islands legal entities and related legal matters.

MIDAO — DAO LLC Incorporation in the Marshall Islands

MIDAO is the sole registered agent for the Marshall Islands DAO LLC — the legal entity Web3 projects, DAOs, and AI agents use to hold assets, sign contracts, and govern on-chain, under existing Marshall Islands law.

Why Choose MIDAO?

First government-authorized DAO incorporation program
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No local director or office requirements
Flexible governance — on-chain or off-chain
Tax-neutral jurisdiction for non-local income
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Services

All-inclusive DAO LLC incorporation — $9,500 standard, as low as $3,000 for projects with under $250k in treasury and funding. No hidden fees, full service with unlimited operating agreement workshops and priority onboarding.