GG · EuropeNR · Oceania
Guernsey vs Nauru: tax rates compared
Guernsey's income tax rate is identical to Nauru's — both sit at 20%. The 200-country average is 28%: both sit below it. Guernsey's figure is dated 2025-12-17 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 | GG | NR | Difference |
|---|---|---|---|
| Income Tax | 20% | 20% | match |
| Corporate Tax | 0% | 25% | NR +25 pplargest gap |
| VAT | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 20% | Source: PwC Worldwide Tax Summaries — Guernsey, Channel Islands, Individual - Taxes on personal income · as of 2025-12-17 |
| Nauru | 20% | Source: Nauru Revenue Office, Ministry of Finance — Tax Rates (1 July 2023 - 30 June 2024) · as of 2023-07-01 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | 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 | −25 pp | Nauru higher |
Nauru's corporate tax rate is 25pp higher than Guernsey's (25% vs 0%). The 201-country average is 22.6%: Guernsey sits below it, Nauru sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | 0 pp | displayed rates match |
Guernsey's VAT rate is identical to Nauru's — both sit at 0%. The 181-country average is 15%: both sit below it. Guernsey's figure is dated 2025-12-17 and Nauru's 2026-07-19, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guernsey | 0% | Source: PWC Worldwide Tax Summaries — Guernsey (Individual, Other taxes) · as of 2025-12-17 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Guernsey's wealth tax rate is identical to Nauru's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Guernsey's figure is dated 2025-12-17 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.