TaxGlass

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Antigua and Barbuda vs Nauru: tax rates compared

Nauru's income tax rate is 20pp higher than Antigua and Barbuda's (20% vs 0%). The 200-country average is 28%: both sit below it. Antigua and Barbuda's figure is dated 2026-07-20 and Nauru's 2023-07-01, so the two rates come from different data vintages.

Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income0%20%Corporate25%VAT0%17%
three shared taxes, side by side
Tax AG NRDifference
Income Tax0%20%NR +20 pplargest gap
Corporate Tax25%25%match
VAT17%0%AG +17 pp

Income Tax

Income Tax, side by side
CountryRateSource
Antigua and Barbuda0%Source: Inland Revenue Department, Antigua and Barbuda — Taxes, Duties, Levies & Fees Administered by the Inland Revenue Department · as of 2026-07-20
Nauru20%Source: Nauru Revenue Office, Ministry of Finance — Tax Rates (1 July 2023 - 30 June 2024) · as of 2023-07-01
Difference−20 ppNauru higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Antigua and Barbuda25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Nauru25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference0 ppdisplayed rates match

Antigua and Barbuda's corporate tax rate is identical to Nauru's — both sit at 25%. The 201-country average is 22.6%: both sit above it.

VAT

VAT, side by side
CountryRateSource
Antigua and Barbuda17%Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Antigua and Barbuda · as of 2026-01-01
Nauru0%Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19
Difference+17 ppAntigua and Barbuda higher

Antigua and Barbuda's VAT rate is 17pp higher than Nauru's (17% vs 0%). The 181-country average is 15%: Antigua and Barbuda sits above it, Nauru sits below it.

Not covered for both countries yet: Capital Gains Tax, Crypto Tax, Wealth Tax.