About Nauru's Tax System
Nauru, located in Oceania, offers a territorial tax system. Under a territorial tax system, only income earned within the country's borders is subject to taxation, making it an attractive destination for international entrepreneurs and digital nomads.
With a corporate tax rate of 25% and a top personal income tax rate of 0%,Nauru offers a moderate tax environmentin our World Tax Index with an overall score of 52/100.
Tax Information
25%
Standard corporate tax rate is 25%.
0%
TerritorialNo personal income tax.
Economic & Investment Climate
Measures how often a country's tax regulations have changed over the last decade. Higher score means more predictable tax environment.
Indicates how independent the country's tax system is from global pressures. Higher score means more control over own tax policies.
A measure of the country's overall economic health and predictability, based on GDP growth, inflation, and sovereign credit ratings.
Reflects the safety and security of investments in the country, considering factors like legal protections for investors and political risk.
Based on perceived levels of public sector corruption. Higher score indicates a cleaner, more transparent business environment.
Rates the value of special programs offered, such as tax-free periods for new residents or designated economic zones. Higher score means more attractive incentives.
Investment & Residency Programs
Nauru offers a Citizenship by Investment program, allowing qualified investors to obtain citizenship and a passport through strategic investment.
Minimum Investment
$105,000
Program Type
Environemntal Donation
Processing Time
3-4 months
Citizenship Pathways
Nauru offers citizenship through ancestry or bloodline connections.
Rule
Jus Sanguinis (Right of Blood)
Conditions
A person born inside or outside Nauru is a citizen if at least one parent is a citizen of Nauru. Individuals with Nauruan land rights by descent are also eligible.
Nauru's policy on birthright citizenship.
Rule
Conditional Jus Soli (Right of Soil)
Conditions
A child born in Nauru is a citizen if they would otherwise be stateless.
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