AU · OceaniaNR · Oceania
Australia vs Nauru: tax rates compared
Australia has an income tax rate of 47%, 27pp above Nauru's 20%. The 200-country average is 28%: Australia sits above it, Nauru sits below it. Australia's figure is dated 2025-01-01 and Nauru's 2023-07-01, so the two rates come from different data vintages.
Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | AU | NR | Difference |
|---|---|---|---|
| Income Tax | 47% | 20% | AU +27 pplargest gap |
| Corporate Tax | 30% | 25% | AU +5 pp |
| VAT | 10% | 0% | AU +10 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Australia | 47% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Nauru | 20% | Source: Nauru Revenue Office, Ministry of Finance — Tax Rates (1 July 2023 - 30 June 2024) · as of 2023-07-01 |
| Difference | +27 pp | Australia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Australia | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nauru | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +5 pp | Australia higher |
Australia has a corporate tax rate of 30%, 5pp above Nauru's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Australia | 10% | Source: PWC Worldwide Tax Summaries — Australia (Corporate, Other taxes) · as of 2026-06-30 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | +10 pp | Australia higher |
Australia has a VAT rate of 10%, 10pp above Nauru's 0%. The 181-country average is 15%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Australia | 0% | Source: PWC Worldwide Tax Summaries — Australia (Net wealth/worth tax rates) · as of 2026-06-30 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Australia and Nauru share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.