NR · OceaniaES · Europe
Nauru vs Spain: tax rates compared
Spain's income tax rate is 28.6pp higher than Nauru's (48.6% vs 20%). The 200-country average is 28%: Nauru sits below it, Spain sits above it. Nauru's figure is dated 2023-07-01 and Spain'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 | ES | Difference |
|---|---|---|---|
| Income Tax | 20% | 48.6% | ES +28.6 pplargest gap |
| Corporate Tax | 25% | 25% | match |
| VAT | 0% | 21% | ES +21 pp |
| Wealth Tax | 0% | 3.5% | ES +3.5 pp |
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 |
| Spain | 48.6% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −28.6 pp | Spain higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Spain | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
Nauru's corporate tax rate is identical to Spain's — both sit at 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 |
| Spain | 21% | Source: PWC Worldwide Tax Summaries — Spain (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −21 pp | Spain higher |
Spain's VAT rate is 21pp higher than Nauru's (21% vs 0%). The 181-country average is 15%: Nauru sits below it, Spain sits above it. Nauru's figure is dated 2026-07-19 and Spain's 2025-12-31, 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 |
| Spain | 3.5% | Source: PWC Worldwide Tax Summaries — Spain (Individual, Other taxes) · as of 2025-12-31 |
| Difference | −3.5 pp | Spain higher |
Spain's wealth tax rate is 3.5pp higher than Nauru's (3.5% vs 0%). The 193-country average is 0.1%: Nauru sits below it, Spain sits above it. Nauru's figure is dated 2026-07-18 and Spain's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.