LR · AfricaNR · Oceania
Liberia vs Nauru: tax rates compared
Liberia's income tax rate is 5pp higher than Nauru's (25% vs 20%). The 200-country average is 28%: both sit below it. Liberia's figure is dated 2026-01-14 and Nauru's 2023-07-01, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | LR | NR | Difference |
|---|---|---|---|
| Income Tax | 25% | 20% | LR +5 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Liberia | 25% | Source: PWC Worldwide Tax Summaries — Liberia, Republic of (Individual, Taxes on personal income) · as of 2026-01-14 |
| Nauru | 20% | Source: Nauru Revenue Office, Ministry of Finance — Tax Rates (1 July 2023 - 30 June 2024) · as of 2023-07-01 |
| Difference | +5 pp | Liberia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Liberia | 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 |
Liberia's corporate tax rate is identical to Nauru's — both sit at 25%. The 201-country average is 22.6%: both sit above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Liberia | 0% | Source: PWC Worldwide Tax Summaries — Liberia, Republic of (Individual, Other taxes) · as of 2026-01-14 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Liberia'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: VAT, Capital Gains Tax, Crypto Tax.