NR · OceaniaSG · Asia
Nauru vs Singapore: tax rates compared
Singapore's income tax rate is 4pp higher than Nauru's (24% vs 20%). The 200-country average is 28%: both sit below it. Nauru's figure is dated 2023-07-01 and Singapore's 2026-04-27, 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 | SG | Difference |
|---|---|---|---|
| Income Tax | 20% | 24% | SG +4 pp |
| Corporate Tax | 25% | 17% | NR +8 pp |
| VAT | 0% | 9% | SG +9 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 |
| Singapore | 24% | Source: Inland Revenue Authority of Singapore (IRAS) — Individual Income Tax rates · as of 2026-04-27 |
| Difference | −4 pp | Singapore higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Singapore | 17% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +8 pp | Nauru higher |
Nauru's corporate tax rate is 8pp higher than Singapore's (25% vs 17%). The 201-country average is 22.6%: Nauru sits above it, Singapore sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Singapore | 9% | Source: PWC Worldwide Tax Summaries — Singapore (Corporate, Other taxes) · as of 2026-07-02 |
| Difference | −9 pp | Singapore higher |
Singapore's VAT rate is 9pp higher than Nauru's (9% vs 0%). The 181-country average is 15%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| Singapore | 0% | Source: PWC Worldwide Tax Summaries — Singapore (Individual, Other taxes) · as of 2026-07-02 |
| Difference | 0 pp | displayed rates match |
Nauru's wealth tax rate is identical to Singapore's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.