NR · OceaniaCG · Africa
Nauru vs Republic of the Congo: tax rates compared
Republic of the Congo has an income tax rate of 40%, 20pp above Nauru's 20%. The 200-country average is 28%: Nauru sits below it, Republic of the Congo sits above it. Nauru's figure is dated 2023-07-01 and Republic of the Congo's 2025-12-10, 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 | CG | Difference |
|---|---|---|---|
| Income Tax | 20% | 40% | CG +20 pplargest gap |
| Corporate Tax | 25% | 28% | CG +3 pp |
| VAT | 0% | 18.9% | CG +18.9 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 |
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| Difference | −20 pp | Republic of the Congo higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Republic of the Congo | 28% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3 pp | Republic of the Congo higher |
Republic of the Congo has a corporate tax rate of 28%, 3pp above Nauru's 25%. 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 |
| Republic of the Congo | 18.9% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Corporate, Other taxes) · as of 2025-12-10 |
| Difference | −18.9 pp | Republic of the Congo higher |
Republic of the Congo has a VAT rate of 18.9%, 18.9pp above Nauru's 0%. The 181-country average is 15%: Nauru sits below it, Republic of the Congo sits above it. Nauru's figure is dated 2026-07-19 and Republic of the Congo's 2025-12-10, 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 |
| Republic of the Congo | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-12-10 |
| Difference | 0 pp | displayed rates match |
Nauru and Republic of the Congo share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Nauru's figure is dated 2026-07-18 and Republic of the Congo's 2025-12-10, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.