AI-Assisted Content: Summaries are AI-generated for general reference. Always verify with the official tax authority.
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Oceania

Nauru

Nauru applies progressive personal income tax — introduced relatively recently. The system is simple.

Personal income tax

0–12%
Top marginal rate / range

Corporate tax

25%
Standard rate

VAT / Sales tax

No VAT
Standard indirect tax

At a glance

  • NoteSmall island state
  • Recent PITIntroduced 2014
Official Tax Authority Department of Finance
Visit official site →
This is a brief, AI-assisted summary intended for general reference only. Tax laws change frequently and vary by individual circumstance. Always verify current rates, rules, and obligations with Nauru's official tax authority (linked above) or a qualified tax professional before making any decision.