Nauru

No general net wealth/worth tax in Nauru. The Department of Finance's 'NRO administered legislation' page — an official enumeration 'for ease of reference' of every tax law the Nauru Revenue Office administers — lists only: the Revenue Administration Act (administrative/collection rules), the Employment and Services Tax Act (tax on employment and independent-service-fee income), the Business Tax Act (small business tax, business profits tax, non-resident tax), the Telecommunications Service Tax Act, and the Gaming Act (gaming licences). No wealth or net-worth tax law appears among them. Nauru also has no personal income tax as such (income is taxed via the Employment and Services Tax). Flagged because the citation domain (naurufinance.info) is the country's official Department of Finance site but not a .gov ccTLD, and it blocked this session's default fetch tool (returned HTTP 403) — content was retrieved successfully via a direct request with a standard browser user agent instead.