TaxGlass

NR · Oceania · AUD

Nauru

Tax rates

0102030405060World avg (corporate) 22.6%VAT · Wealth Tax — 0%Income 20%Corporate 25%

No verified data yet for: Capital Gains Tax, Crypto Tax.

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Brackets & notes

Income Tax

Thresholds in AUD
ThresholdRate
AUD 00%
AUD 9,24020%
Source: Nauru Revenue Office, Ministry of Finance — Tax Rates (1 July 2023 - 30 June 2024) · as of 2023-07-01

Rates under the Employment and Services Tax Act are stated only as monthly (also fortnightly and weekly) pay-period thresholds, with no annual-stated table; the figures above are the monthly thresholds as the source states them.

Nauru taxes individuals under the Employment and Services Tax Act rather than a generally-named income tax: a resident's monthly employment or services income is tax-free up to $9,240 and taxed at a flat 20% on the excess, with equivalent fortnightly and weekly thresholds also set.

VAT

Nauru's tax legislation comprises the Revenue Administration Act, Employment and Services Tax Act, Business Tax Act, Telecommunications Service Tax Act, and Gaming Act; none imposes a general VAT, GST, or sales tax.

Wealth Tax

No general net wealth tax is levied in Nauru. The Department of Finance's official enumeration of every tax law the Nauru Revenue Office administers lists only the Revenue Administration Act, 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, with no wealth or net-worth tax law among them. Nauru has no personal income tax as such; income is taxed via the Employment and Services Tax.