NR · OceaniaVU · Oceania
Nauru vs Vanuatu: tax rates compared
Nauru has an income tax rate of 20%, 20pp above Vanuatu's 0%. The 200-country average is 28%: both sit below it. Nauru's figure is dated 2023-07-01 and Vanuatu's 2026-07-20, 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 | VU | Difference |
|---|---|---|---|
| Income Tax | 20% | 0% | NR +20 pp |
| Corporate Tax | 25% | 0% | NR +25 pplargest gap |
| VAT | 0% | 15% | VU +15 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 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue — Information for Rent House Owners (Rent Tax) · as of 2026-07-20 |
| Difference | +20 pp | Nauru higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Vanuatu | 0% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +25 pp | Nauru higher |
Nauru has a corporate tax rate of 25%, 25pp above Vanuatu's 0%. The 201-country average is 22.6%: Nauru sits above it, Vanuatu sits below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-19 |
| Vanuatu | 15% | Source: Department of Customs and Inland Revenue, Vanuatu — VAT Rate Change Notice to Retailers · as of 2018-01-01 |
| Difference | −15 pp | Vanuatu higher |
Vanuatu has a VAT rate of 15%, 15pp above Nauru's 0%. The 181-country average is 15%: Nauru sits below it, Vanuatu matches the world average. Nauru's figure is dated 2026-07-19 and Vanuatu's 2018-01-01, 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 |
| Vanuatu | 0% | Source: Vanuatu Department of Customs and Inland Revenue (official site) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Nauru and Vanuatu share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.