Nauru vs Palestine
Tax systems side by side: income tax rates, corporate tax, VAT, withholding, special regimes and filing rules.
Overview
At a glance
Income tax
 NR
Nauru
|
 PS
Palestine
|
|
|---|---|---|
| Top rate | — | 15% |
| Effective top rate | — | 15% |
| Capital gains tax | — | 15% |
| Capital gains notes | There is no standalone capital gains tax. Proceeds from disposal of business assets form part of gross revenue for business profits tax; capital withdrawals and private expenditure are generally not deductible. | There is no separate capital-gains schedule; gains are taxed as ordinary income at progressive PIT rates for individuals and at the standard CIT rate for companies. Listed companies may exempt 100% of profits from trading listed stocks and bonds; private companies may exempt 25% of such profits (no deduction of related expenses on the exempt portion). |
| Social security (employee) | 5% | — |
| Social security (employer) | 10% | — |
Withholding rates
Other taxes
Tax features
|
NR
Nauru
|
PS
Palestine
|
|
|---|---|---|
| Personal income tax | No | Yes |
| Capital gains tax | No | Yes |
| Corporate tax | Yes | Yes |
| VAT / GST | No | Yes |
| Wealth tax | No | No |
| Inheritance tax | No | No |
| Exit tax | No | No |
| CFC rules | No | No |
| Digital services tax | No | No |
| Crypto-specific rules | No | No |
| Participation exemption | No | No |
| Territorial exemption | No | Yes |
Special regimes
Residency and filing
|
NR
Nauru
|
PS
Palestine
|
|
|---|---|---|
| Residency threshold | — | 183 days |
| Filing deadline | September 30 | April 30 |
| Automatic extension | No | No |
| Residency rules | Tax residence for individuals is based on Nauruan citizenship (unless a permanent home exists outside Nauru), resettled refugee or asylum seeker status, marriage to a qualifying Nauruan citizen, or government employment abroad. Companies and other entities incorporated or established in Nauru are resident persons. There is no 183-day or similar day-count test in the Business Tax Act or Employment and Services Tax Act. | A Palestinian national is resident if present in Palestine at least 120 days in the year income is received (continuously or with interruptions), or if employed by the Palestinian Authority or a local authority during the year (even outside Palestine). A non-Palestinian natural person is resident after 183 days in the year income is received. Legal persons registered in Palestine with a controlled office or branch are resident. |
| Filing notes | Employers and payers remit employment and services tax by the 15th day of the month following payment. Business profits tax is collected through quarterly instalments (due the 15th after each quarter ending 30 September, 31 December, 31 March and 30 June) and an annual return due within three months after the 30 June tax year (30 September if the year ends 30 June). Companies may use an approved non–30 June accounting year as their tax year. | Calendar-year taxpayers file returns and pay any balance due by 30 April of the following year. Tax may be paid in four equal quarterly instalments (end of each calendar quarter) or in one advance payment (with a discount). Employers remit payroll withholding monthly. |