⚖️ 🇳🇷 Nauru vs 🇮🇪 Ireland
|
🇳🇷 Nauru |
🇮🇪 Ireland |
| Tax System |
No Income Tax
|
Worldwide
|
| Tax Authority |
Revenue Office |
Revenue Commissioners |
| Authority Website |
— |
Visit |
| Data Year |
2025 |
2025 |
📊 AT A GLANCE
| Metric |
🇳🇷 Nauru |
🇮🇪 Ireland |
| Top Personal Income Tax |
—
|
40.00%
|
| Effective Top PIT Rate |
—
|
52.00%
|
| Corporate Tax Rate |
25.00%
|
12.50%
|
| VAT / GST |
—
|
23.00% (VAT)
|
| Tax System |
No Income Tax |
Worldwide |
| Tax Treaties |
0 |
76 |
💰 INCOME TAX RATES
| Rate | Nauru | Ireland |
|---|
| Top PIT Rate |
—
|
40.00%
|
| Effective Top PIT |
—
|
52.00%
|
| Capital Gains Tax |
—
|
33.00%
|
| CG Notes |
— |
33% on most gains. Entrepreneur relief at 10% on first EUR 1m of qualifying gains. |
| SS Employee |
— |
4.00% |
| SS Employer |
— |
11.05% |
🏦 WITHHOLDING RATES
| Type | Nauru | Ireland |
|---|
| Dividend WHT |
—
|
25.00%
|
| Interest WHT |
—
|
20.00%
|
| Royalty WHT |
—
|
20.00%
|
📋 OTHER TAXES
| Tax | Nauru | Ireland |
|---|
| Corporate Tax |
25.00%
|
12.50%
|
| Inheritance Tax |
—
|
33.00%
|
| Wealth Tax |
—
|
—
|
🔧 TAX FEATURES
| Feature | Nauru | Ireland |
|---|
| Personal Income Tax | No | Yes |
| Capital Gains Tax | Yes | Yes |
| Corporate Tax | Yes | Yes |
| VAT / GST | No | Yes |
| Wealth Tax | No | No |
| Inheritance Tax | No | Yes |
| Exit Tax | No | Yes |
| CFC Rules | No | Yes |
| Digital Services Tax | No | No |
| Crypto-Specific Rules | No | No |
| Participation Exemption | No | Yes |
| Territorial Exemption | Yes | No |
🌟 SPECIAL REGIMES
| Regime | Nauru | Ireland |
|---|
| Digital Nomad Tax Regime |
No |
No |
| Non-Dom Regime |
No |
Yes |
| Non-Dom Details |
— |
Remittance basis: non-domiciled residents only taxed on foreign income if remitted to Ireland. SARP (Special Assignee Relief Programme) provides 30% income exemption for inbound assignees. |
Active Special Tax Regimes
📅 RESIDENCY & FILING
| Detail | Nauru | Ireland |
|---|
| Residency Threshold |
— |
183 days |
| Residency Rules |
— |
Resident if present 183+ days in tax year, or 280+ days over current and preceding year combined |
| Filing Deadline |
— |
October 31 |
| Extension Deadline |
— |
November 14 (ROS) |
| Auto Extension |
No |
No |
| Filing Notes |
— |
Extended deadline for Revenue Online Service (ROS) filers. Preliminary tax due same date. |
| Exit Tax Details |
— |
Exit tax at 33% on unrealised gains on shares/assets when ceasing Irish tax residence |
| CFC Rules Details |
— |
CFC rules apply to Irish-resident companies with >50% control of CFCs with low-taxed undistributed income |