Nauru Tax Rates
Nauru is the world's smallest island nation and uses the Australian Dollar as its currency. The country has no personal income tax, no corporate income tax, and no capital gains tax. Government revenue is derived primarily from phosphate mining royalties, fishing license fees, Australian immigration detention center operations, and foreign aid. A Business Tax was introduced to diversify revenue, and an Employment and Services Tax (EST) applies to certain employment and service payments.
Top Income Tax Rate
0%
Corporate Tax Rate
0%
VAT / Sales Tax
0%
Capital Gains Tax
0%
Detailed Tax Information
Income Tax Brackets
Nauru does not impose a personal income tax. There is no tax on wages, salaries, or personal income. However, an Employment and Services Tax (EST) of 10% is levied on payments made by employers and businesses for services, which functions similarly to a withholding tax on certain payments. The EST is payable by the entity making the payment rather than by the individual recipient.
| Income Range | Tax Rate |
|---|---|
| A$0+ | 0% |
Corporate Tax
Nauru does not impose a traditional corporate income tax. A Business Tax applies to businesses operating in Nauru at varying rates depending on the sector. Phosphate mining operations are subject to royalties and special levies. The government has historically relied on phosphate revenue and investment income from the Nauru Phosphate Royalties Trust rather than broad-based business taxation.
Standard Rate
0%
Capital Gains Tax
Nauru does not impose a capital gains tax. Gains from the disposal of assets are not subject to taxation.
Rate
0%
VAT / Sales Tax
Nauru does not have a VAT or GST system. Import duties apply to goods entering the country and serve as a key revenue source alongside phosphate royalties and fishing license fees. The government has considered broadening its tax base but has not implemented a consumption tax.
Standard Rate
0%
Cryptocurrency Tax
Nauru does not have specific cryptocurrency tax legislation. Given the absence of income and capital gains taxes, cryptocurrency transactions are generally not subject to direct taxation. The country has no formal regulatory framework for digital currencies.
Tax Treaties
Nauru does not have any double taxation agreements. The country has taken steps toward international tax transparency and has signed the OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters. Nauru was previously listed as an uncooperative tax jurisdiction but has since made commitments to improve transparency.
Treaty Network
0
Double taxation agreements
Key Details
Relocate to Nauru
See how much you could save by moving here from your current country.
+$24K
Tax in United States
$24K
24.4% effective
Tax in Nauru
$0
0% effective
You Save
100%
less tax annually
US Citizens: Important Note
US citizens are taxed on worldwide income regardless of residence. You'll still need to file US taxes, though the Foreign Earned Income Exclusion and Foreign Tax Credit may reduce your liability.
