GN · AfricaNR · Oceania
Guinea vs Nauru: tax rates compared
Guinea and Nauru share the same income tax rate: 20%. The 200-country average is 28%: both sit below it. Guinea's figure is dated 2022-01-01 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 | GN | NR | Difference |
|---|---|---|---|
| Income Tax | 20% | 20% | match |
| Corporate Tax | 25% | 25% | match |
| VAT | 18% | 0% | GN +18 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Guinea | 20% | Source: Guinea Code Général des Impôts (Loi ordinaire L/2021/032/AN), Direction Générale des Impôts, Articles 63-64 · as of 2022-01-01 |
| Nauru | 20% | Source: Nauru Revenue Office, Ministry of Finance — Tax Rates (1 July 2023 - 30 June 2024) · as of 2023-07-01 |
| Difference | 0 pp | displayed rates match |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| 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 |
Guinea and Nauru share the same corporate tax rate: 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Guinea | 18% | Source: PwC — VAT and Indirect Taxes in Africa 2023, Guinea · as of 2023-01-28 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | +18 pp | Guinea higher |
Guinea has a VAT rate of 18%, 18pp above Nauru's 0%. The 181-country average is 15%: Guinea sits above it, Nauru sits below it. Guinea's figure is dated 2023-01-28 and Nauru's 2026-07-19, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Guinea | 0% | Source: Direction Générale des Impôts (DGI) Guinée — official site · as of 2026-07-18 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Guinea 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.