NR · OceaniaUA · Europe
Nauru vs Ukraine: tax rates compared
Nauru's income tax rate is 2pp higher than Ukraine's (20% vs 18%). The 200-country average is 28%: both sit below it. Nauru's figure is dated 2023-07-01 and Ukraine's 2026-06-30, 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 | UA | Difference |
|---|---|---|---|
| Income Tax | 20% | 18% | NR +2 pp |
| Corporate Tax | 25% | 18% | NR +7 pp |
| VAT | 0% | 20% | UA +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 |
| Ukraine | 18% | Source: PWC Worldwide Tax Summaries — Ukraine (Individual, Taxes on personal income) · as of 2026-06-30 |
| Difference | +2 pp | Nauru higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Ukraine | 18% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +7 pp | Nauru higher |
Nauru's corporate tax rate is 7pp higher than Ukraine's (25% vs 18%). The 201-country average is 22.6%: Nauru sits above it, Ukraine sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Ukraine | 20% | Source: PWC Worldwide Tax Summaries — Ukraine (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | −20 pp | Ukraine higher |
Ukraine's VAT rate is 20pp higher than Nauru's (20% vs 0%). The 181-country average is 15%: Nauru sits below it, Ukraine 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 |
| Ukraine | 0% | Source: PWC Worldwide Tax Summaries — Ukraine (Individual, Other taxes) · as of 2026-06-30 |
| Difference | 0 pp | displayed rates match |
Nauru's wealth tax rate is identical to Ukraine'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.