JP · AsiaNR · Oceania
Japan vs Nauru: tax rates compared
Japan's income tax rate is 35.9pp higher than Nauru's (55.9% vs 20%). The 200-country average is 28%: Japan sits above it, Nauru sits below it. Japan'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 | JP | NR | Difference |
|---|---|---|---|
| Income Tax | 55.9% | 20% | JP +35.9 pplargest gap |
| Corporate Tax | 29.7% | 25% | JP +4.7 pp |
| VAT | 10% | 0% | JP +10 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Japan | 55.9% | 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 | +35.9 pp | Japan higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Japan | 29.7% | 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 | +4.7 pp | Japan higher |
Japan's corporate tax rate is 4.7pp higher than Nauru's (29.7% vs 25%). The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Japan | 10% | Source: PWC Worldwide Tax Summaries — Japan (Corporate, Other taxes) · as of 2026-01-13 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | +10 pp | Japan higher |
Japan's VAT rate is 10pp higher than Nauru's (10% vs 0%). The 181-country average is 15%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Japan | 0% | Source: PWC Worldwide Tax Summaries — Japan (Individual, Other taxes) · as of 2026-01-13 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Japan's wealth tax rate is identical to Nauru's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.