Business
- VAT
- None.
- Controlled Foreign Company (CFC) Rules
- No.
- Property Tax
- None.
- Property Transaction Tax
- None (Land is communal).
- Studio Purchase Price (City Center)
- N/A (Land cannot be bought by non-Nauruans; it is only leased).
- Studio Purchase Price (Outside City)
- N/A
- 1-Bedroom Purchase Price (City Center)
- N/A
- 1-Bedroom Purchase Price (Outside City)
- N/A
- 2-Bedroom Purchase Price (City Center)
- N/A
- 2-Bedroom Purchase Price (Outside City)
- N/A
- Corporate Tax
- 0% (Nauru does not have a general corporate tax for local entities).
- Dividend Withholding Tax
- 0%
- Tax System
- Personal Income Tax was introduced in 2014, primarily for high earners/expatriates (flat 20%).
- Highest Income Tax Bracket
- 20% for residents; 25% for non-residents.
- Attractive Tax System for Digital Nomads
- Yes, zero tax on foreign-sourced income.
Essentials
- City
- Anibare District, Nauru
- Population
- Approximately 250
- Internet Speed
- 10-20 Mbps via Digicel 4G or Cenpac LTE; satellite latency is high
- Currency & Banking
- Australian Dollar (AUD). 1 AUD ≈ 0.65 USD. There are no ATMs in Anibare; the only ATM is at Bendigo Bank in Civic Centre, Aiwo.
- Tap Water
- Not drinkable; rely on bottled water or desalinated catchment tanks.
- Power
- 240V, 50Hz, 🔌 Type I (Australian standard plugs)
- SIM Card
- Digicel Nauru. High-speed data bundles approx. $50 AUD for 20GB.
- Banking for Expats
- Bendigo Bank (Agency) is the only bank; most transactions are strictly cash-based.
- Accommodation
- Menen Hotel (Anibare) or Anibare Reef Lodge. Airbnb does not officially operate here.
- Cashless Friendly
- No, Nauru is a cash-only economy. Credit cards are rarely accepted even at hotels.
- Short Term Rentals
- Anibare Reef Lodge (approx. $120 AUD/night).
- Budget Accommodation
- None; Menen Hotel is the primary option starting at $150 AUD/night.
- Best Area to Stay for Tourists
- Anibare Bay; it is the most scenic part of the island with the best beach access.
- Best Area to Stay for Digital Nomads
- Anibare Bay (near Menen Hotel) for the most reliable (though limited) power and signal.
Working and Networking
- Best Coworking Space
- None. The Menen Hotel lobby is the de facto workspace for foreigners.
- Best Cafe for Work
- Anibare Harbour Restaurant (limited shade, but beautiful views).
- Networking Events
- None official; informal networking happens at the Menen Hotel bar on Friday nights.
- Social Events for Expats
- Hash House Harriers Nauru (walking/running club) meets weekly.
Transportation
- Best Taxi/Ride App
- No apps. Coordinate private transport through Menen Hotel or flag down local trucks.
- Bike/Scooter Rental
- Not officially available; usually arranged via informal rental from locals (approx. $20/day).
- Best Beach Nearby
- Anibare Bay (the only white sand beach on the island).
- Top Regional Airline
- Nauru Airlines (The only international carrier).
- Top International Airline
- Nauru Airlines (connecting to Brisbane, Nadi, and Tarawa).
- Highway Access
- Island Ring Road (19km long, circles the entire country).
- Main Train/Transit Hub
- Nauru International Airport (Yaren District).
- Public Transport Passes
- No public transit system exists.
- Regional Travel
- Nauru Airlines to Brisbane, Australia ($600 AUD+ round trip).
Health and Wellness
- Best Hospital
- Nauru General Hospital (Denigomodu District) and RON Hospital.
- Yoga & Wellness Centers
- None. Most people exercise at the Linkbelt Oval or the Airport runway.
- Gyms & Fitness Centers
- Menen Hotel Gym (Basic equipment).
- Laundry Services
- In-house laundry at Menen Hotel ($5 per load).
Food and Drink
- Best Food Delivery App
- None available.
- Best Local Dish to Try
- Coconut Fish (Fresh local tuna or reef fish with coconut cream).
- Vegan/Vegetarian Options
- Very limited; Bayview Restaurant in Aiwo offers vegetable stir-fry.
- Best Dessert Spots
- Capelle & Partner (Ewa District) for imported ice cream and snacks.
- Affordable Shopping Spots
- Capelle & Partner Department Store.
- E-commerce/Online Store
- None; everything is imported via sea freight.
- Grocery Delivery
- Not available.
- Bar/Nightlife Area
- Menen Hotel Bar (The most active spot on the island).
- Local Brewery
- None; all alcohol is imported from Australia.
- Wine Bars
- None; limited wine selection at hotel restaurants.
- Street Food Stalls
- Small BBQ stalls appear near the Civic Centre on payday weekends.
- Popular International Cuisine
- Chinese Cuisine at Anibare Harbour Restaurant.
Culture and Attractions
- Must-See Landmarks
- Anibare Bay pinnacles (limestone formations).
- Museums & Art Venues
- Nauru Museum (Yaren - very small collection of WWII artifacts).
- Historical Sites
- WWII Japanese guns and bunkers in the Command Ridge area.
- Religious Sites
- Tsiminita Memorial Church.
- Annual Events
- Constitution Day (May 17) featuring sporting competitions.
- Cultural Districts
- Buada Lagoon (inland community and farming area).
- Theater Venues
- None.
- Local Markets
- None; grocery shopping is done at Capelle & Partner.
- Music Scene
- Local church choirs and occasional live bands at hotels.
- Street Art
- None.
- Cooking Classes
- None.
- Art Galleries
- None.
- Historic Buildings
- The Parliament House (Yaren District).
- Local Heritage
- Phosphate mining history (remnant cantilevers at the harbor).
Nature and Outdoor Activities
- Nearby Nature Escapes
- Buada Lagoon (a landlocked brackish lake).
- National Parks Nearby
- None officially designated.
- Cycling/Walking Paths
- The 19km Island Ring Road is the primary walking/cycling track.
- Scenic Viewpoints
- Command Ridge (highest point on the island).
- Birdwatching Locations
- Buada Lagoon for Great Frigatebirds.
- Bonfire-Friendly Spots
- Anibare Bay beach.
Other Services and Amenities
- Parcel Delivery Service
- Nauru Post (Civic Centre, Aiwo).
- Tech Repair Services
- Cenpac (Limited hardware support).
- Table Tennis Spots
- Community halls in various districts (intermittent).
- Language Classes
- None; English is widely spoken alongside Nauruan.
- Libraries & Study Spots
- Nauru Public Library (Aiwo).
- Community Centers
- District meeting halls (found in each of the 14 districts).
- Gaming Lounges
- None.
- Casino & Gaming Halls
- None (Gambling is generally restricted).