Tax Map · Crypto tax rankings

Crypto tax in Nauru

Nauru is crypto-friendly.

Treatment
not taxed
Long-term
Tax-free
Headline rate
0%

For an individual relocating to Nauru, private crypto gains are effectively untaxed because Nauru has no capital gains tax and no general personal income tax on investment/foreign income.

“Nauru does not levy a general personal income tax on worldwide income. Employment income earned in Nauru is taxed under the Employment and Services Tax (EST)... There is no capital gains tax, no inheritance tax, and no wealth tax.” — Armenian Lawyer (citing Nauru tax framework)
Full Nauru tax profile → How to move to Nauru →

Reflects the treatment of an individual's crypto disposals. Estimate — confirm against the linked source. See methodology.