NR · OceaniaNO · Europe
Nauru vs Norway: tax rates compared
Norway's income tax rate is 19.7pp higher than Nauru's (39.7% vs 20%). The 200-country average is 28%: Nauru sits below it, Norway sits above it. Nauru's figure is dated 2023-07-01 and Norway'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 | NO | Difference |
|---|---|---|---|
| Income Tax | 20% | 39.7% | NO +19.7 pp |
| Corporate Tax | 25% | 22% | NR +3 pp |
| VAT | 0% | 25% | NO +25 pplargest gap |
| Wealth Tax | 0% | 1.1% | NO +1.1 pp |
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 |
| Norway | 39.7% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −19.7 pp | Norway higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Norway | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +3 pp | Nauru higher |
Nauru's corporate tax rate is 3pp higher than Norway's (25% vs 22%). The 201-country average is 22.6%: Nauru sits above it, Norway sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Norway | 25% | Source: PWC Worldwide Tax Summaries — Norway (Corporate, Other taxes) · as of 2026-06-25 |
| Difference | −25 pp | Norway higher |
Norway's VAT rate is 25pp higher than Nauru's (25% vs 0%). The 181-country average is 15%: Nauru sits below it, Norway 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 |
| Norway | 1.1% | Source: Skatteetaten (Norwegian Tax Administration) — Wealth tax rates · as of 2026-01-01 |
| Difference | −1.1 pp | Norway higher |
Norway's wealth tax rate is 1.1pp higher than Nauru's (1.1% vs 0%). The 193-country average is 0.1%: Nauru sits below it, Norway sits above it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.