VG · AmericasNR · Oceania
British Virgin Islands vs Nauru: tax rates compared
Between the two, Nauru's income tax rate (20%) tops British Virgin Islands's (0%) by 20pp. The 200-country average is 28%: both sit below it. British Virgin Islands'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 four of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | VG | NR | Difference |
|---|---|---|---|
| Income Tax | 0% | 20% | NR +20 pp |
| Corporate Tax | 0% | 25% | NR +25 pplargest gap |
| VAT | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| British Virgin Islands | 0% | Source: Government of the Virgin Islands — All Government Services (Inland Revenue Department tax listing) · as of 2026-07-20 |
| Nauru | 20% | Source: Nauru Revenue Office, Ministry of Finance — Tax Rates (1 July 2023 - 30 June 2024) · as of 2023-07-01 |
| Difference | −20 pp | Nauru higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| British Virgin Islands | 0% | 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 | −25 pp | Nauru higher |
Between the two, Nauru's corporate tax rate (25%) tops British Virgin Islands's (0%) by 25pp. The 201-country average is 22.6%: British Virgin Islands sits below it, Nauru sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| British Virgin Islands | 0% | Source: Government of the Virgin Islands — Inland Revenue Department · as of 2026-07-19 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | 0 pp | displayed rates match |
There's no gap here — British Virgin Islands and Nauru both post a VAT rate of 0%. The 181-country average is 15%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| British Virgin Islands | 0% | Source: Government of the Virgin Islands — Inland Revenue Department services listing · 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 — British Virgin Islands 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.