Nauru Wealth & Property Tax
Detailed wealth & property tax rates and rules for Nauru in 2026.
Wealth TaxAUD
Wealth Tax
Nauru does not impose a wealth tax.
Wealth Tax Rate
0%
Inheritance / Estate Tax
Nauru does not impose an inheritance tax or estate duty.
Top Rate
0%
Property Tax
Nauru has limited formal property taxation. The island's small size (21 square kilometers) means land is scarce and primarily held under customary ownership by Nauruan citizens. Government-owned land and leased properties are subject to administrative arrangements rather than a formal property tax system.
How Nauru Wealth Tax compares
Nauru does not tax net wealth. 191 of 203 countries TaxAtlas tracks take the same approach, which is useful context when weighing where to live, invest, or incorporate.
