FI · EuropeNR · Oceania
Finland vs Nauru: tax rates compared
Finland has an income tax rate of 51.8%, 31.8pp above Nauru's 20%. The 200-country average is 28%: Finland sits above it, Nauru sits below it. Finland'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 | FI | NR | Difference |
|---|---|---|---|
| Income Tax | 51.8% | 20% | FI +31.8 pplargest gap |
| Corporate Tax | 20% | 25% | NR +5 pp |
| VAT | 25.5% | 0% | FI +25.5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Finland | 51.8% | 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 | +31.8 pp | Finland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Finland | 20% | 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 | −5 pp | Nauru higher |
Nauru has a corporate tax rate of 25%, 5pp above Finland's 20%. The 201-country average is 22.6%: Finland sits below it, Nauru sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Finland | 25.5% | Source: Finnish Tax Administration (Vero) — Rates of VAT · as of 2026-01-01 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | +25.5 pp | Finland higher |
Finland has a VAT rate of 25.5%, 25.5pp above Nauru's 0%. The 181-country average is 15%: Finland sits above it, Nauru sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Finland | 0% | Source: PWC Worldwide Tax Summaries — Finland (Individual, Other taxes) · as of 2026-06-24 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Finland 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.