MW · AfricaNR · Oceania
Malawi vs Nauru: tax rates compared
Malawi has an income tax rate of 40%, 20pp above Nauru's 20%. The 200-country average is 28%: Malawi sits above it, Nauru sits below it. Malawi's figure is dated 2025-12-30 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 | MW | NR | Difference |
|---|---|---|---|
| Income Tax | 40% | 20% | MW +20 pplargest gap |
| Corporate Tax | 30% | 25% | MW +5 pp |
| VAT | 17.5% | 0% | MW +17.5 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 40% | Source: Taxation (Amendment) (No. 2) Act, 2025 (Malawi Revenue Authority) · as of 2025-12-30 |
| Nauru | 20% | Source: Nauru Revenue Office, Ministry of Finance — Tax Rates (1 July 2023 - 30 June 2024) · as of 2023-07-01 |
| Difference | +20 pp | Malawi higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 30% | 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 | +5 pp | Malawi higher |
Malawi has a corporate tax rate of 30%, 5pp above Nauru's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Malawi | 17.5% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Malawi · as of 2026-01-01 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | +17.5 pp | Malawi higher |
Malawi has a VAT rate of 17.5%, 17.5pp above Nauru's 0%. The 181-country average is 15%: Malawi sits above it, Nauru sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Malawi | 0% | Source: Malawi Legal Information Institute — Taxation Act (Chapter 41:01) · as of 2026-07-18 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Malawi 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.