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%There is no personal income tax. A 10% Employment & Services Tax applies to employment income above a threshold.
- 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
A special regime for new arrivals
Employment and Services Tax only. There is no general income tax on investment income. This is worth noting mainly for the record, since it is irrelevant to almost every CBI buyer, who will never be tax resident in Nauru.
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.