NR · OceaniaPL · Europe
Nauru vs Poland: tax rates compared
Poland has an income tax rate of 32%, 12pp above Nauru's 20%. The 200-country average is 28%: Nauru sits below it, Poland sits above it. Nauru's figure is dated 2023-07-01 and Poland'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 | PL | Difference |
|---|---|---|---|
| Income Tax | 20% | 32% | PL +12 pp |
| Corporate Tax | 25% | 19% | NR +6 pp |
| VAT | 0% | 23% | PL +23 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 |
| Poland | 32% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −12 pp | Poland higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Poland | 19% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +6 pp | Nauru higher |
Nauru has a corporate tax rate of 25%, 6pp above Poland's 19%. The 201-country average is 22.6%: Nauru sits above it, Poland sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Poland | 23% | Source: PWC Worldwide Tax Summaries — Poland (Corporate, Other taxes) · as of 2026-02-21 |
| Difference | −23 pp | Poland higher |
Poland has a VAT rate of 23%, 23pp above Nauru's 0%. The 181-country average is 15%: Nauru sits below it, Poland 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 |
| Poland | 0% | Source: PWC Worldwide Tax Summaries — Poland (Net wealth/worth tax rates) · as of 2026-02-21 |
| Difference | 0 pp | displayed rates match |
Nauru and Poland 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.