🇳🇷 Nauru Tax Guide - Income Tax, Corporate Tax & Special Regimes

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

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 +

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

NRO administered legislation (accessed Oct 9, 2026) Business profits tax, employment and services tax, non-resident tax rates; NRT 20% on interest, royalties and insurance premiums
NRO tax rates (1 July 2023–30 June 2024) (accessed Oct 9, 2026) EST employment and services schedules; BPT company categories; SBT 2.5%
Nauru superannuation arrangements (accessed Oct 9, 2026) Nauru Super employee 5% and employer 10% from 1 February 2026
Business Tax Act Q&A guide (accessed Oct 9, 2026) BPT instalments, annual return by 30 September, residency tests, gains on business assets
OECD Global Forum Nauru 2019 (accessed Oct 9, 2026) Tax structure overview; no reporting financial institutions at review; MCAA signatory

Oct 9, 2026
- Tax system None Worldwide
- Income tax 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 (naurufinance.info) Source

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