Nauru Corporate Income Tax
Detailed corporate income tax rates and rules for Nauru in 2026.
Corporate TaxAUD
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%
How Nauru Corporate Tax compares
Nauru’s corporate tax rate of 0% is the 196th highest of 203 countries TaxAtlas tracks, below the global average of 22.2% and Oceania’s regional average of 16.8%.
Nauru
0%
Oceania average
16.8%
Global average
22.2%
