BY · EuropeNR · Oceania
Belarus vs Nauru: tax rates compared
Between the two, Belarus's income tax rate (30%) tops Nauru's (20%) by 10pp. The 200-country average is 28%: Belarus sits above it, Nauru sits below it. Belarus's figure is dated 2026-01-01 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
| Tax | BY | NR | Difference |
|---|---|---|---|
| Income Tax | 30% | 20% | BY +10 pp |
| Corporate Tax | 25% | 25% | match |
| VAT | 20% | 0% | BY +20 pplargest gap |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 30% | Source: Official Internet Portal of the President of the Republic of Belarus — "Aleksandr Lukashenko approves changes to tax legislation" · as of 2026-01-01 |
| Nauru | 20% | Source: Nauru Revenue Office, Ministry of Finance — Tax Rates (1 July 2023 - 30 June 2024) · as of 2023-07-01 |
| Difference | +10 pp | Belarus higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Belarus | 25% | 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 | 0 pp | displayed rates match |
There's no gap here — Belarus and Nauru both post a corporate tax rate of 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Belarus | 20% | Source: Tax Code of the Republic of Belarus (Special Part), Article 122 — consolidated text via pravo.by, linked from the Ministry of Taxes and Duties' official site · as of 2026-07-19 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | +20 pp | Belarus higher |
Between the two, Belarus's VAT rate (20%) tops Nauru's (0%) by 20pp. The 181-country average is 15%: Belarus sits above it, Nauru sits below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax, Wealth Tax.