NR · OceaniaPT · Europe
Nauru vs Portugal: tax rates compared
Between the two, Portugal's income tax rate (53%) tops Nauru's (20%) by 33pp. The 200-country average is 28%: Nauru sits below it, Portugal sits above it. Nauru's figure is dated 2023-07-01 and Portugal'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 | PT | Difference |
|---|---|---|---|
| Income Tax | 20% | 53% | PT +33 pplargest gap |
| Corporate Tax | 25% | 30.5% | PT +5.5 pp |
| VAT | 0% | 23% | PT +23 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 |
| Portugal | 53% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −33 pp | Portugal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Portugal | 30.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5.5 pp | Portugal higher |
Between the two, Portugal's corporate tax rate (30.5%) tops Nauru's (25%) by 5.5pp. 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 |
| Portugal | 23% | Source: PWC Worldwide Tax Summaries — Portugal (Corporate, Other taxes) · as of 2026-07-24 |
| Difference | −23 pp | Portugal higher |
Between the two, Portugal's VAT rate (23%) tops Nauru's (0%) by 23pp. The 181-country average is 15%: Nauru sits below it, Portugal 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 |
| Portugal | 0% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Other taxes) · as of 2026-01-05 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Nauru and Portugal 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: Capital Gains Tax, Crypto Tax.