Tax in Nauru
Last reviewed: · by TaxProsRated editorial
TL;DR
Nauru's Department of Finance administers personal income tax (Employment and Services Tax) at progressive rates, business tax at 25 percent (selected industries), and customs duties as primary indirect-tax mechanism.
Tax authority
Department of Finance under the Government of Nauru [SC1].
Filing framework
Annual returns due specific.
Residency
Residents are physically present 183+ days [SC2].
Personal income tax
Employment and Services Tax progressive bands.
Corporate tax
Business Tax 25 percent for selected industries.
Indirect tax
Customs duties primary [SC3].
Cryptoassets
No dedicated framework.
Treaties
Very limited DTT network. Pacific Islands Forum member.
Frequently asked
What is the Nauru tax framework?
Employment and Services Tax progressive on personal income; Business Tax 25 percent for selected industries; customs duties primary indirect-tax mechanism.
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The figures, dates, and rules on this page are sourced from the documents listed below. Where two sources disagree, both are listed.
- Department of Finance (Nauru) · accessed
Important disclaimer
Informational only — not tax advice. This page summarises publicly available information about tax in Nauru as of May 2026. Tax laws change, individual circumstances vary, and the application of any rule depends on your specific facts.
TaxProsRated does not provide tax, legal, accounting, or financial advice. Before acting on anything you read here, consult a qualified tax professional licensed in your jurisdiction (in the US: CPA, Enrolled Agent, or attorney; in the UK: CIOT- or ATT-qualified adviser; in Australia: TPB-registered tax agent; elsewhere: a locally-licensed equivalent). TaxProsRated, its operators, and its contributors disclaim all liability for action taken in reliance on this page.