NR · OceaniaSO · Africa
Nauru vs Somalia: tax rates compared
Nauru's income tax rate is 2pp higher than Somalia's (20% vs 18%). The 200-country average is 28%: both sit below it. Nauru's figure is dated 2023-07-01 and Somalia's 2025-11-01, so the two rates come from different data vintages.
Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | NR | SO | Difference |
|---|---|---|---|
| Income Tax | 20% | 18% | NR +2 pp |
| Corporate Tax | 25% | 15% | NR +10 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 |
| Somalia | 18% | Source: Ministry of Finance, Federal Republic of Somalia — Income Tax Manual (for the Income Tax Law 2025 & Income Tax Regulations 2025) · as of 2025-11-01 |
| Difference | +2 pp | Nauru higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Somalia | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +10 pp | Nauru higher |
Nauru's corporate tax rate is 10pp higher than Somalia's (25% vs 15%). The 201-country average is 22.6%: Nauru sits above it, Somalia sits below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| Somalia | 0% | Source: Somalia Revenue Directorate — Direct Tax · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Nauru's wealth tax rate is identical to Somalia's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT, Capital Gains Tax, Crypto Tax.