NR · OceaniaZW · Africa
Nauru vs Zimbabwe: tax rates compared
Between the two, Zimbabwe's income tax rate (40%) tops Nauru's (20%) by 20pp. The 200-country average is 28%: Nauru sits below it, Zimbabwe sits above it. Nauru's figure is dated 2023-07-01 and Zimbabwe'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 | ZW | Difference |
|---|---|---|---|
| Income Tax | 20% | 40% | ZW +20 pplargest gap |
| Corporate Tax | 25% | 25.8% | ZW +0.8 pp |
| VAT | 0% | 15.5% | ZW +15.5 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 |
| Zimbabwe | 40% | Source: Zimbabwe Revenue Authority (ZIMRA) — PAYE Foreign Currency (USD) Tax Tables, January-December 2025 · as of 2025-01-01 |
| Difference | −20 pp | Zimbabwe higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Nauru | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Zimbabwe | 25.8% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −0.8 pp | Zimbabwe higher |
Between the two, Zimbabwe's corporate tax rate (25.8%) tops Nauru's (25%) by 0.8pp. 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 |
| Zimbabwe | 15.5% | Source: EY Worldwide VAT, GST and Sales Tax Guide 2026 — Zimbabwe · as of 2026-01-01 |
| Difference | −15.5 pp | Zimbabwe higher |
Between the two, Zimbabwe's VAT rate (15.5%) tops Nauru's (0%) by 15.5pp. The 181-country average is 15%: Nauru sits below it, Zimbabwe 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 |
| Zimbabwe | 0% | Source: ZIMRA (Zimbabwe Revenue Authority) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Nauru and Zimbabwe 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.