NR · OceaniaPW · Oceania
Nauru vs Palau: tax rates compared
Between the two, Nauru's income tax rate (20%) tops Palau's (12%) by 8pp. The 200-country average is 28%: both sit below it. Nauru's figure is dated 2023-07-01 and Palau's 2026-07-20, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | NR | PW | Difference |
|---|---|---|---|
| Income Tax | 20% | 12% | NR +8 pp |
| VAT | 0% | 10% | PW +10 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 |
| Palau | 12% | Source: Government of Palau — Bureau of Revenue and Taxation, Wages and Salary Tax · as of 2026-07-20 |
| Difference | +8 pp | Nauru higher |
VAT
| Country | Rate | Source |
|---|---|---|
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Palau | 10% | Source: Palau Bureau of Revenue & Taxation — Palau Goods and Services Tax (PGST) · as of 2023-01-01 |
| Difference | −10 pp | Palau higher |
Between the two, Palau's VAT rate (10%) tops Nauru's (0%) by 10pp. The 181-country average is 15%: both sit below it. Nauru's figure is dated 2026-07-19 and Palau's 2023-01-01, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| Palau | 0% | Source: Palau National Code, Title 40 (Revenue and Taxation) — official text · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Nauru and Palau 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: Corporate Tax, Capital Gains Tax, Crypto Tax.