BJ · AfricaNR · Oceania
Benin vs Nauru: tax rates compared
Between the two, Benin's income tax rate (30%) tops Nauru's (20%) by 10pp. The 200-country average is 28%: Benin sits above it, Nauru sits below it. Benin'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 | BJ | NR | Difference |
|---|---|---|---|
| Income Tax | 30% | 20% | BJ +10 pp |
| Corporate Tax | 30% | 25% | BJ +5 pp |
| VAT | 18% | 0% | BJ +18 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Benin | 30% | Source: Direction Générale des Impôts, Ministère de l'Économie et des Finances (Bénin) — Code Général des Impôts 2025 · 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 | +10 pp | Benin higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Benin | 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 | Benin higher |
Between the two, Benin's corporate tax rate (30%) tops Nauru's (25%) by 5pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Benin | 18% | Source: Direction Générale des Impôts, Ministère de l'Économie et des Finances (Bénin) — Code Général des Impôts 2025 · as of 2025-01-01 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | +18 pp | Benin higher |
Between the two, Benin's VAT rate (18%) tops Nauru's (0%) by 18pp. The 181-country average is 15%: Benin sits above it, Nauru sits below it. Benin's figure is dated 2025-01-01 and Nauru's 2026-07-19, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Benin | 0% | Source: Bénin — Code Général des Impôts 2025 (Ministère de l'Économie et des Finances) · as of 2026-07-18 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Benin and Nauru both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.