CY · EuropeNR · Oceania
Cyprus vs Nauru: tax rates compared
Cyprus has an income tax rate of 35%, 15pp above Nauru's 20%. The 200-country average is 28%: Cyprus sits above it, Nauru sits below it. Cyprus's figure is dated 2026-05-18 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 | CY | NR | Difference |
|---|---|---|---|
| Income Tax | 35% | 20% | CY +15 pp |
| Corporate Tax | 12.5% | 25% | NR +12.5 pp |
| VAT | 19% | 0% | CY +19 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Cyprus | 35% | Source: PWC Worldwide Tax Summaries — Cyprus (Individual, Taxes on personal income) · as of 2026-05-18 |
| Nauru | 20% | Source: Nauru Revenue Office, Ministry of Finance — Tax Rates (1 July 2023 - 30 June 2024) · as of 2023-07-01 |
| Difference | +15 pp | Cyprus higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Cyprus | 12.5% | 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 | −12.5 pp | Nauru higher |
Nauru has a corporate tax rate of 25%, 12.5pp above Cyprus's 12.5%. The 201-country average is 22.6%: Cyprus sits below it, Nauru sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Cyprus | 19% | Source: PWC Worldwide Tax Summaries — Cyprus (Corporate, Other taxes) · as of 2026-05-18 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | +19 pp | Cyprus higher |
Cyprus has a VAT rate of 19%, 19pp above Nauru's 0%. The 181-country average is 15%: Cyprus sits above it, Nauru sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Cyprus | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-05-18 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Cyprus and Nauru share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.