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NR

Nauru

Micronesia AUD

NR · NRU · #192 · 5 cities

Nomad score 33/100 Compare
Top income tax None Worldwide system
Corporate tax 25.0%
VAT/GST None standard rate
Tax residency —

Nauru tax profile

Data year: 2026

Tax system
Worldwide Nauru does not levy a progressive personal income tax. Employment and services tax (EST) is withheld on Nauru-source employment income and independent service fees (up to 20% above monthly thresholds for resident individuals; flat 20% or 30% for many non-residents). Business profits tax (BPT) applies to taxable business income above thresholds, with company rates of 20% or 25% depending on residency and turnover. Since 1 January 2021, resident persons include worldwide business income in BPT; non-residents remain taxed on Nauru-source business income only. Non-resident tax at 20% applies to interest, royalties and insurance premiums paid from Nauru (withholding). There is no VAT or GST; telecommunications service tax is 10% on telco gross sales.
Top PIT rate
No Income Tax
Corporate tax rate
25.0%
VAT/GST
No VAT/GST
Capital gains tax
No Capital Gains Tax
Social security (employee)
5.0%
Social security (employer)
10.0%
Dividend withholding
Rate not recorded
Interest withholding
20.0%
Royalty withholding
20.0%
Treaty count
Treaty count not recorded
Tax authority: Nauru Revenue Office Website

Income tax brackets

Corporate
Corporate brackets
Bracket min Bracket max Rate USD equivalent
AUD 0 AUD 15,000,000 20.0% $0 – $9,750,000
AUD 15,000,000 and above 25.0% $9,750,000 +
Local currency: AUD

Tax residency

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.
Exit tax
No
CFC rules
No

Filing information

Fiscal year
07-01 – 06-30
Filing deadline
September 30
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.

Sources

Change history

    • Tax system none worldwide
    • Brackets updated

    Full refresh from NRO legislation, tax rates PDF, superannuation page and BTA Q&A — worldwide BPT for residents, EST/WHT/super rates, brackets, filing, sources, CGT flag corrected (https://naurufinance.info/nauru-revenue-office/nro-administered-legislation/) Source

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