Nauru Capital Gains Tax
Detailed capital gains tax rates and rules for Nauru in 2026.
Capital GainsAUD
Nauru does not impose a capital gains tax. Gains from the disposal of assets are not subject to taxation.
Standard Rate
0%
Exemptions
- No capital gains tax exists in Nauru
How Nauru Capital Gains compares
Nauru’s capital gains tax rate of 0% is the 154th highest of 203 countries TaxAtlas tracks, below the global average of 13.8% and Oceania’s regional average of 4.3%.
Nauru
0%
Oceania average
4.3%
Global average
13.8%
