JE · EuropeNR · Oceania
Jersey vs Nauru: tax rates compared
Jersey and Nauru share the same income tax rate: 20%. The 200-country average is 28%: both sit below it. Jersey's figure is dated 2026-02-02 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 | JE | NR | Difference |
|---|---|---|---|
| Income Tax | 20% | 20% | match |
| Corporate Tax | 0% | 25% | NR +25 pplargest gap |
| VAT | 5% | 0% | JE +5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Jersey | 20% | Source: PWC Worldwide Tax Summaries — Jersey, Channel Islands (Individual, Taxes on personal income) · as of 2026-02-02 |
| 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 |
|---|---|---|
| Jersey | 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 has a corporate tax rate of 25%, 25pp above Jersey's 0%. The 201-country average is 22.6%: Jersey sits below it, Nauru sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Jersey | 5% | Source: PWC Worldwide Tax Summaries — Jersey (Corporate, Other taxes) · as of 2026-02-02 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | +5 pp | Jersey higher |
Jersey has a VAT rate of 5%, 5pp above Nauru's 0%. The 181-country average is 15%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Jersey | 0% | Source: PWC Worldwide Tax Summaries — Jersey (Individual, Other taxes) · as of 2026-02-02 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Jersey 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.