Asia-Pacific · Tax guide
Nauru
Nauru uses the Australian dollar and taxes business profits at 20%. It has no VAT, and taxes are administered by the Nauru Revenue Office.
At a glance
- Business tax
- 20%
- VAT
- None
- Withholding on payments abroad
- 10%
Lower band for small profits
No general sales tax
Before treaty relief
Business tax
Businesses pay business tax at 20%, with a lower rate on the first band of profits. The annual return is filed after the year-end. Employers also withhold employment and services tax from wages.
No VAT
Nauru has no VAT or general sales tax. Import duties apply to some goods.
Payments abroad
Payments to non-residents carry 10% withholding.
Key dates
- MonthlyEmployment and services tax
- After the year-endAnnual business tax return
Figures and sources
2 figures- Corporate income tax rate20%Under professional review
- Withholding on payments to non-residents10%Under professional review
Indicative only. This assessment is a high-level overview of tax obligations in Nauru based on the information you provided and rules in force for 2026. It is not tax or legal advice. Consult a qualified tax adviser in Nauru (a tax adviser in Nauru) before making compliance decisions.