NR · OceaniaRS · Europe
Nauru vs Serbia: tax rates compared
Nauru has an income tax rate of 20%, 10pp above Serbia's 10%. The 200-country average is 28%: both sit below it. Nauru's figure is dated 2023-07-01 and Serbia's 2026-02-25, 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 | RS | Difference |
|---|---|---|---|
| Income Tax | 20% | 10% | NR +10 pp |
| Corporate Tax | 25% | 15% | NR +10 pp |
| VAT | 0% | 20% | RS +20 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 |
| Serbia | 10% | Source: PWC Worldwide Tax Summaries — Serbia (Individual, Income determination) · as of 2026-02-25 |
| Difference | +10 pp | Nauru higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Serbia | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10 pp | Nauru higher |
Nauru has a corporate tax rate of 25%, 10pp above Serbia's 15%. The 201-country average is 22.6%: Nauru sits above it, Serbia sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Serbia | 20% | Source: PWC Worldwide Tax Summaries — Serbia (Corporate, Other taxes) · as of 2026-02-25 |
| Difference | −20 pp | Serbia higher |
Serbia has a VAT rate of 20%, 20pp above Nauru's 0%. The 181-country average is 15%: Nauru sits below it, Serbia 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 |
| Serbia | 0% | Source: PWC Worldwide Tax Summaries — Serbia (Net wealth/worth tax rates) · as of 2026-02-25 |
| Difference | 0 pp | displayed rates match |
Nauru and Serbia 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.