Oceania & Pacific · Micronesia
Nauru
The newest citizenship-by-investment programme in the world, priced below every Caribbean competitor and dressed in climate-adaptation language — and already sanctioned by the United Kingdom within twelve months of launch.
Tax position
- Income tax (top)
- 20% on employment and services income above roughly AUD 9,240 per month (Nauru uses the Australian dollar)
- Capital gains
- none
- Wealth tax
- none
- Inheritance tax
- none
- Special regime
- Employment and Services Tax only; there is no general income tax on investment income. Note this is irrelevant to almost every CBI buyer, who will never be tax resident in Nauru.
- Territorial
- Yes — foreign-source income generally outside scope
- CFC rules
- No
- Exit tax
- No
- CRS
- Not participating
1 route into Nauru
Is Nauru actually right for your family?
We will tell you if it is not. That is the whole service.