LI · EuropeNR · Oceania
Liechtenstein vs Nauru: tax rates compared
Liechtenstein has an income tax rate of 22.4%, 2.4pp above Nauru's 20%. The 200-country average is 28%: both sit below it. Liechtenstein's figure is dated 2026-06-09 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 | LI | NR | Difference |
|---|---|---|---|
| Income Tax | 22.4% | 20% | LI +2.4 pp |
| Corporate Tax | 12.5% | 25% | NR +12.5 pplargest gap |
| VAT | 8.1% | 0% | LI +8.1 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Liechtenstein | 22.4% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Taxes on personal income) · as of 2026-06-09 |
| Nauru | 20% | Source: Nauru Revenue Office, Ministry of Finance — Tax Rates (1 July 2023 - 30 June 2024) · as of 2023-07-01 |
| Difference | +2.4 pp | Liechtenstein higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Liechtenstein | 12.5% | 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 | −12.5 pp | Nauru higher |
Nauru has a corporate tax rate of 25%, 12.5pp above Liechtenstein's 12.5%. The 201-country average is 22.6%: Liechtenstein sits below it, Nauru sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Liechtenstein | 8.1% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Corporate, Other taxes) · as of 2024-01-01 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | +8.1 pp | Liechtenstein higher |
Liechtenstein has a VAT rate of 8.1%, 8.1pp above Nauru's 0%. The 181-country average is 15%: both sit below it. Liechtenstein's figure is dated 2024-01-01 and Nauru's 2026-07-19, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Liechtenstein | 0% | Source: PWC Worldwide Tax Summaries — Liechtenstein (Individual, Other taxes) · as of 2026-06-09 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Liechtenstein 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.