CL · AmericasNR · Oceania
Chile vs Nauru: tax rates compared
Between the two, Chile's income tax rate (40%) tops Nauru's (20%) by 20pp. The 200-country average is 28%: Chile sits above it, Nauru sits below it. Chile'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 | CL | NR | Difference |
|---|---|---|---|
| Income Tax | 40% | 20% | CL +20 pplargest gap |
| Corporate Tax | 27% | 25% | CL +2 pp |
| VAT | 19% | 0% | CL +19 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 40% | Source: OECD Tax Database — Top statutory personal income tax rates · 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 | +20 pp | Chile higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 27% | 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 | +2 pp | Chile higher |
Between the two, Chile's corporate tax rate (27%) tops Nauru's (25%) by 2pp. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Chile | 19% | Source: PWC Worldwide Tax Summaries — Chile (Corporate, Other taxes) · as of 2025-12-19 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | +19 pp | Chile higher |
Between the two, Chile's VAT rate (19%) tops Nauru's (0%) by 19pp. The 181-country average is 15%: Chile sits above it, Nauru sits below it. Chile's figure is dated 2025-12-19 and Nauru's 2026-07-19, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Chile | 0% | Source: PWC Worldwide Tax Summaries — Chile (Individual, Other taxes) · as of 2025-12-19 |
| 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 — Chile and Nauru both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it. Chile's figure is dated 2025-12-19 and Nauru's 2026-07-18, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.