Oceania & Pacific
Nauru: tax at a glance
There is no personal income tax and no VAT. Businesses pay a 20% profits tax, and a 10% Employment & Services Tax applies to wages. A new 2025 citizenship-by-investment programme adds another option.
Ways to relocate to Nauru
The residency and citizenship routes that lead here, weighed against the tax picture above.
The taxes
- Personal income (top)
- 0%
- Corporate income
- 20%
- Capital gains
- None
- VAT / None (no VAT/GST)
- None
- Dividends (WHT)
- 0%
- Interest (WHT)
- 20% (non-resident tax on interest/royalties/insurance)
- Royalties (WHT)
- 20% (non-resident tax)
- Social security (employee)
- None (10% Employment & Services Tax on wages)
- Social security (employer)
- None (Business Profits Tax / Small Business Tax 2.5% on gross)
- Wealth tax
- None
- Inheritance / estate
- None
- Property tax
- No significant recurring property tax
- Other
- Employment & Services Tax of 10%, plus import duties
How the system works
- Tax system
- No personal income tax
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
- Special regime
- Citizenship-by-investment (Economic & Climate Resilience programme, 2025)
The rates below are indicative headline figures (top marginal, standard, and headline rates), reviewed 2026-07. Brackets, surcharges, and state, provincial or cantonal taxes vary. Treat this as a reference map, not advice.
Frequently asked
What is the income tax rate in Nauru?
The top marginal personal income tax rate in Nauru is 0%. There is no personal income tax. A 10% Employment & Services Tax applies to employment income above a threshold.
What is the corporate tax rate in Nauru?
The headline corporate income tax rate is 20%.
Does Nauru tax capital gains?
Capital gains for individuals: None.