Oceania & Pacific
Nauru tax rates 2026
There is no personal income tax and no VAT. Businesses pay a 20% profits tax, and a 10% Employment & Services Tax applies to wages. A new 2025 citizenship-by-investment programme adds another option.
No personal income tax
Last verified
The taxes
| Personal income (top) | 0%There is no personal income tax. A 10% Employment & Services Tax applies to employment income above a threshold. |
|---|---|
| Corporate income | 20% |
| Capital gains | None |
| VAT / None (no VAT/GST) | None |
| Dividends (WHT) | 0% |
| Interest (WHT) | 20% (non-resident tax on interest/royalties/insurance) |
| Royalties (WHT) | 20% (non-resident tax) |
| Social security (employee) | None (10% Employment & Services Tax on wages) |
| Social security (employer) | None (Business Profits Tax / Small Business Tax 2.5% on gross) |
| Wealth tax | None |
| Inheritance / estate | None |
| Property tax | No significant recurring property tax |
| Other | Employment & Services Tax of 10%, plus import duties |
How the system works
- Tax system
- No personal income tax
- Taxes by citizenship
- No
- Exit tax
- No
- CFC rules
- No
- CRS
- Participating
A special regime for new arrivals
Employment and Services Tax only. There is no general income tax on investment income. This is worth noting mainly for the record, since it is irrelevant to almost every CBI buyer, who will never be tax resident in Nauru.
Rates checked July 2026: the top marginal income tax rate, the standard VAT rate and the main corporate rate.
Ways to relocate to Nauru
The residency and citizenship routes that lead here, weighed against the tax picture above.