Nauru Personal Income Tax
Detailed personal income tax rates and rules for Nauru in 2026.
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 (AUD) | Tax Rate |
|---|---|
| A$0+ | 0% |
Filing Deadline
Not applicable for personal income tax
Residency Rule
Since there is no personal income tax, residency has no direct income tax implications. Immigration and residency are regulated separately by the Government of Nauru.
How Nauru Income Tax compares
Nauru’s top personal income tax rate of 0% is the 182nd highest of 203 countries TaxAtlas tracks, below the global average of 27.7% and Oceania’s regional average of 20.1%.
