DJ · AfricaNR · Oceania
Djibouti vs Nauru: tax rates compared
Between the two, Djibouti's income tax rate (30%) tops Nauru's (20%) by 10pp. The 200-country average is 28%: Djibouti sits above it, Nauru sits below it. Djibouti's figure is dated 2011-01-01 and Nauru's 2023-07-01, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | DJ | NR | Difference |
|---|---|---|---|
| Income Tax | 30% | 20% | DJ +10 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 7% | 0% | DJ +7 pp |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Djibouti | 30% | Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 (Article 15) · as of 2011-01-01 |
| Nauru | 20% | Source: Nauru Revenue Office, Ministry of Finance — Tax Rates (1 July 2023 - 30 June 2024) · as of 2023-07-01 |
| Difference | +10 pp | Djibouti higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Djibouti | 25% | 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 | 0 pp | displayed rates match |
There's no gap here — Djibouti and Nauru both post a corporate tax rate of 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Djibouti | 7% | Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 · as of 2011-01-01 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | +7 pp | Djibouti higher |
Between the two, Djibouti's VAT rate (7%) tops Nauru's (0%) by 7pp. The 181-country average is 15%: both sit below it. Djibouti's figure is dated 2011-01-01 and Nauru's 2026-07-19, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax, Wealth Tax.