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Croatia vs Nauru: tax rates compared

Croatia has an income tax rate of 33%, 13pp above Nauru's 20%. The 200-country average is 28%: Croatia sits above it, Nauru sits below it. Croatia's figure is dated 2025-12-30 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

0102030405060Income20%33%Corporate18%25%VAT0%25%Wealth Tax0%
four shared taxes, side by side
Tax HR NRDifference
Income Tax33%20%HR +13 pp
Corporate Tax18%25%NR +7 pp
VAT25%0%HR +25 pplargest gap
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Croatia33%Source: PWC Worldwide Tax Summaries — Croatia (Individual, Taxes on personal income) · as of 2025-12-30
Nauru20%Source: Nauru Revenue Office, Ministry of Finance — Tax Rates (1 July 2023 - 30 June 2024) · as of 2023-07-01
Difference+13 ppCroatia higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Croatia18%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Nauru25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−7 ppNauru higher

Nauru has a corporate tax rate of 25%, 7pp above Croatia's 18%. The 201-country average is 22.6%: Croatia sits below it, Nauru sits above it.

VAT

VAT, side by side
CountryRateSource
Croatia25%Source: PWC Worldwide Tax Summaries — Croatia (Corporate, Other taxes) · as of 2025-12-30
Nauru0%Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19
Difference+25 ppCroatia higher

Croatia has a VAT rate of 25%, 25pp above Nauru's 0%. The 181-country average is 15%: Croatia sits above it, Nauru sits below it. Croatia's figure is dated 2025-12-30 and Nauru's 2026-07-19, so the two rates come from different data vintages.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Croatia0%Source: PWC Worldwide Tax Summaries — Croatia (Individual, Other taxes) · as of 2025-12-30
Nauru0%Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18
Difference0 ppdisplayed rates match

Croatia and Nauru share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Croatia's figure is dated 2025-12-30 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.