GQ · AfricaNR · Oceania
Equatorial Guinea vs Nauru: tax rates compared
Equatorial Guinea's income tax rate is 5pp higher than Nauru's (25% vs 20%). The 200-country average is 28%: both sit below it. Equatorial Guinea's figure is dated 2025-11-21 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 | GQ | NR | Difference |
|---|---|---|---|
| Income Tax | 25% | 20% | GQ +5 pp |
| Corporate Tax | 25% | 25% | match |
| VAT | 15% | 0% | GQ +15 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Equatorial Guinea | 25% | Source: PwC Worldwide Tax Summaries — Equatorial Guinea, Individual - Taxes on personal income · as of 2025-11-21 |
| Nauru | 20% | Source: Nauru Revenue Office, Ministry of Finance — Tax Rates (1 July 2023 - 30 June 2024) · as of 2023-07-01 |
| Difference | +5 pp | Equatorial Guinea higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Equatorial Guinea | 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 |
Equatorial Guinea's corporate tax rate is identical to Nauru's — both sit at 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Equatorial Guinea | 15% | Source: PWC Worldwide Tax Summaries — Equatorial Guinea (Corporate, Other taxes) · as of 2025-11-21 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | +15 pp | Equatorial Guinea higher |
Equatorial Guinea's VAT rate is 15pp higher than Nauru's (15% vs 0%). The 181-country average is 15%: Equatorial Guinea matches the world average, Nauru sits below it. Equatorial Guinea's figure is dated 2025-11-21 and Nauru's 2026-07-19, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Equatorial Guinea | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-11-21 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Equatorial Guinea's wealth tax rate is identical to Nauru's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Equatorial Guinea's figure is dated 2025-11-21 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.