XK · EuropeNR · Oceania
Kosovo vs Nauru: tax rates compared
Between the two, Nauru's income tax rate (20%) tops Kosovo's (10%) by 10pp. The 200-country average is 28%: both sit below it. Kosovo's figure is dated 2026-01-13 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 | XK | NR | Difference |
|---|---|---|---|
| Income Tax | 10% | 20% | NR +10 pp |
| Corporate Tax | 10% | 25% | NR +15 pp |
| VAT | 18% | 0% | XK +18 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Taxes on personal income) · as of 2026-01-13 |
| Nauru | 20% | Source: Nauru Revenue Office, Ministry of Finance — Tax Rates (1 July 2023 - 30 June 2024) · as of 2023-07-01 |
| Difference | −10 pp | Nauru higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 10% | 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 | −15 pp | Nauru higher |
Between the two, Nauru's corporate tax rate (25%) tops Kosovo's (10%) by 15pp. The 201-country average is 22.6%: Kosovo sits below it, Nauru sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Kosovo | 18% | Source: PWC Worldwide Tax Summaries — Kosovo (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 | +18 pp | Kosovo higher |
Between the two, Kosovo's VAT rate (18%) tops Nauru's (0%) by 18pp. The 181-country average is 15%: Kosovo sits above it, Nauru sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Kosovo | 0% | Source: PWC Worldwide Tax Summaries — Kosovo (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 |
There's no gap here — Kosovo and Nauru both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.