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Economic Substance Reporting and Guidance

In accordance with the Republic of the Marshall Islands (RMI) Economic Substance Regulations, 2018, which came into force on 1 January 2019, all non-resident domestic entities (NRDEs) and foreign maritime entities (FMEs) are required to file an annual report on economic substance.

All reports will be filed through the RMI’s secure online portal and must be submitted within 12 months of the anniversary date of the NRDE or FME. Any NRDE or FME that does not meet the filing deadline may be subject to penalties or annulment.

Click to access the ESR Reporting Portal or to retrieve or void a report.

INDIVIDUAL – ESR REPORTING PORTAL CONSOLIDATED – ESR REPORTING PORTAL

Click to access the ESR Reporting Portal for Entities in the Process of Reinstatement.

REINSTATEMENT – ESR REPORTING PORTAL

Click to download the Individual or Consolidated ESR Portal User Guide.

CONSOLIDATED - ENGLISH VERSION INDIVIDUAL - ENGLISH VERSION INDIVIDUAL - CHINESE VERSION

Click to view the ESR Frequently Asked Questions.

Click to download the RMI Guidance and Frequently Asked Questions on Economic Substance.

DOWNLOAD - US LETTER DOWNLOAD - A4

Click to verify a Certificate of Economic Substance Reporting Compliance.

ESR VERIFICATION PAGE