IT · EuropeNR · Oceania
Italy vs Nauru: tax rates compared
Italy's income tax rate is 27.2pp higher than Nauru's (47.2% vs 20%). The 200-country average is 28%: Italy sits above it, Nauru sits below it. Italy'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 | IT | NR | Difference |
|---|---|---|---|
| Income Tax | 47.2% | 20% | IT +27.2 pplargest gap |
| Corporate Tax | 27.8% | 25% | IT +2.8 pp |
| VAT | 22% | 0% | IT +22 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 47.2% | 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 | +27.2 pp | Italy higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 27.8% | 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 | +2.8 pp | Italy higher |
Italy's corporate tax rate is 2.8pp higher than Nauru's (27.8% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Italy | 22% | Source: PWC Worldwide Tax Summaries — Italy (Corporate, Other taxes) · as of 2026-07-13 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | +22 pp | Italy higher |
Italy's VAT rate is 22pp higher than Nauru's (22% vs 0%). The 181-country average is 15%: Italy sits above it, Nauru sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Italy | 0% | Source: Agenzia delle Entrate — IVIE, base imponibile e aliquota · as of 2024-01-01 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Italy's wealth tax rate is identical to Nauru's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Italy's figure is dated 2024-01-01 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.