BA · EuropeNR · Oceania
Bosnia and Herzegovina vs Nauru: tax rates compared
Nauru's income tax rate is 10pp higher than Bosnia and Herzegovina's (20% vs 10%). The 200-country average is 28%: both sit below it. Bosnia and Herzegovina's figure is dated 2026-02-19 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 | BA | NR | Difference |
|---|---|---|---|
| Income Tax | 10% | 20% | NR +10 pp |
| Corporate Tax | 10% | 25% | NR +15 pp |
| VAT | 17% | 0% | BA +17 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Bosnia and Herzegovina | 10% | Source: PWC Worldwide Tax Summaries — Bosnia and Herzegovina (Individual, Taxes on personal income) · as of 2026-02-19 |
| 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 | Nauru higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Bosnia and Herzegovina | 10% | 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 | −15 pp | Nauru higher |
Nauru's corporate tax rate is 15pp higher than Bosnia and Herzegovina's (25% vs 10%). The 201-country average is 22.6%: Bosnia and Herzegovina sits below it, Nauru sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Bosnia and Herzegovina | 17% | Source: PWC Worldwide Tax Summaries — Bosnia and Herzegovina (Corporate, Other taxes) · as of 2026-02-19 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | +17 pp | Bosnia and Herzegovina higher |
Bosnia and Herzegovina's VAT rate is 17pp higher than Nauru's (17% vs 0%). The 181-country average is 15%: Bosnia and Herzegovina sits above it, Nauru sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Bosnia and Herzegovina | 0% | Source: PWC Worldwide Tax Summaries — Bosnia and Herzegovina (Individual, Other taxes) · as of 2026-02-19 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Bosnia and Herzegovina's wealth tax rate is identical to Nauru's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.