NR · OceaniaNZ · Oceania
Nauru vs New Zealand: tax rates compared
New Zealand has an income tax rate of 39%, 19pp above Nauru's 20%. The 200-country average is 28%: Nauru sits below it, New Zealand sits above it. Nauru's figure is dated 2023-07-01 and New Zealand's 2025-01-01, 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 | NR | NZ | Difference |
|---|---|---|---|
| Income Tax | 20% | 39% | NZ +19 pplargest gap |
| Corporate Tax | 25% | 28% | NZ +3 pp |
| VAT | 0% | 15% | NZ +15 pp |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 20% | Source: Nauru Revenue Office, Ministry of Finance — Tax Rates (1 July 2023 - 30 June 2024) · as of 2023-07-01 |
| New Zealand | 39% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −19 pp | New Zealand higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| New Zealand | 28% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3 pp | New Zealand higher |
New Zealand has a corporate tax rate of 28%, 3pp above Nauru's 25%. The 201-country average is 22.6%: both sit above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| New Zealand | 15% | Source: PWC Worldwide Tax Summaries — New Zealand (Corporate, Other taxes) · as of 2026-07-06 |
| Difference | −15 pp | New Zealand higher |
New Zealand has a VAT rate of 15%, 15pp above Nauru's 0%. The 181-country average is 15%: Nauru sits below it, New Zealand matches the world average.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Net wealth/worth tax rates) · as of 2026-07-06 |
| Difference | 0 pp | displayed rates match |
Nauru and New Zealand 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.