NR · OceaniaAE · Asia
Nauru vs United Arab Emirates: tax rates compared
Between the two, Nauru's income tax rate (20%) tops United Arab Emirates's (0%) by 20pp. The 200-country average is 28%: both sit below it. Nauru's figure is dated 2023-07-01 and United Arab Emirates's 2026-03-12, 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 | AE | Difference |
|---|---|---|---|
| Income Tax | 20% | 0% | NR +20 pplargest gap |
| Corporate Tax | 25% | 9% | NR +16 pp |
| VAT | 0% | 5% | AE +5 pp |
| 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 |
| United Arab Emirates | 0% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Individual, Taxes on personal income) · as of 2026-03-12 |
| Difference | +20 pp | Nauru higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| United Arab Emirates | 9% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +16 pp | Nauru higher |
Between the two, Nauru's corporate tax rate (25%) tops United Arab Emirates's (9%) by 16pp. The 201-country average is 22.6%: Nauru sits above it, United Arab Emirates sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| United Arab Emirates | 5% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Corporate, Other taxes) · as of 2026-03-12 |
| Difference | −5 pp | United Arab Emirates higher |
Between the two, United Arab Emirates's VAT rate (5%) tops Nauru's (0%) by 5pp. 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 |
| United Arab Emirates | 0% | Source: PWC Worldwide Tax Summaries — United Arab Emirates (Individual, Other taxes) · as of 2026-03-12 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Nauru and United Arab Emirates both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.