MU · AfricaNR · Oceania
Mauritius vs Nauru: tax rates compared
There's no gap here — Mauritius and Nauru both post an income tax rate of 20%. The 200-country average is 28%: both sit below it. Mauritius's figure is dated 2025-07-01 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 | MU | NR | Difference |
|---|---|---|---|
| Income Tax | 20% | 20% | match |
| Corporate Tax | 15% | 25% | NR +10 pp |
| VAT | 15% | 0% | MU +15 pplargest gap |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Mauritius | 20% | Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Taxes on personal income) · as of 2025-07-01 |
| 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 |
|---|---|---|
| Mauritius | 15% | 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 | −10 pp | Nauru higher |
Between the two, Nauru's corporate tax rate (25%) tops Mauritius's (15%) by 10pp. The 201-country average is 22.6%: Mauritius sits below it, Nauru sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Mauritius | 15% | Source: PWC Worldwide Tax Summaries — Mauritius (Corporate, Other taxes) · as of 2026-06-15 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Difference | +15 pp | Mauritius higher |
Between the two, Mauritius's VAT rate (15%) tops Nauru's (0%) by 15pp. The 181-country average is 15%: Mauritius matches the world average, Nauru sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Mauritius | 0% | Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Other taxes) · as of 2026-06-15 |
| 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 — Mauritius 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.