KY · AmericasNR · Oceania
Cayman Islands vs Nauru: tax rates compared
Nauru's income tax rate is 20pp higher than Cayman Islands's (20% vs 0%). The 200-country average is 28%: both sit below it. Cayman Islands's figure is dated 2026-05-29 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 | KY | 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 |
|---|---|---|
| Cayman Islands | 0% | Source: PWC Worldwide Tax Summaries — Cayman Islands (Individual, Taxes on personal income) · as of 2026-05-29 |
| 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 |
|---|---|---|
| Cayman 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 |
Nauru's corporate tax rate is 25pp higher than Cayman Islands's (25% vs 0%). The 201-country average is 22.6%: Cayman Islands sits below it, Nauru sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Cayman Islands | 0% | Source: PWC Worldwide Tax Summaries — Cayman Islands (Corporate, Other taxes) · as of 2026-05-29 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | 0 pp | displayed rates match |
Cayman Islands's VAT rate is identical to Nauru's — both sit at 0%. The 181-country average is 15%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Cayman Islands | 0% | Source: PWC Worldwide Tax Summaries — Cayman Islands (Individual, Other taxes) · as of 2026-05-29 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Cayman Islands'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.