NR · OceaniaMK · Europe
Nauru vs North Macedonia: tax rates compared
Nauru's income tax rate is 10pp higher than North Macedonia's (20% vs 10%). The 200-country average is 28%: both sit below it.
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 | MK | Difference |
|---|---|---|---|
| Income Tax | 20% | 10% | NR +10 pp |
| Corporate Tax | 25% | 10% | NR +15 pp |
| VAT | 0% | 18% | MK +18 pplargest gap |
| 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 |
| North Macedonia | 10% | Source: PWC Worldwide Tax Summaries — North Macedonia (Individual, Taxes on personal income) · as of 2023-01-01 |
| Difference | +10 pp | Nauru higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| North Macedonia | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +15 pp | Nauru higher |
Nauru's corporate tax rate is 15pp higher than North Macedonia's (25% vs 10%). The 201-country average is 22.6%: Nauru sits above it, North Macedonia sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| North Macedonia | 18% | Source: PWC Worldwide Tax Summaries — North Macedonia (Corporate, Other taxes) · as of 2026-07-23 |
| Difference | −18 pp | North Macedonia higher |
North Macedonia's VAT rate is 18pp higher than Nauru's (18% vs 0%). The 181-country average is 15%: Nauru sits below it, North Macedonia sits above it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| North Macedonia | 0% | Source: Ministry of Finance of the Republic of North Macedonia — Taxes and Customs · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Nauru's wealth tax rate is identical to North Macedonia's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.