Nauru
Micronesia · NR · 0 treaties
Tax profile
| Corporate income tax | 25% |
| Withholding — dividends | 0% |
| Withholding — interest | 20% |
| Withholding — royalties | 20% |
| VAT / GST (standard) | n/a |
| Personal income (top rate) | 20% |
| Capital gains | n/a |
| Tax system | Territorial |
| Residency threshold | 183 days |
| Exit / departure tax | No |
| CFC rules | No |
| Transfer pricing | None |
| Digital nomad visa | No |
| Digital services tax | none |
| Global minimum tax (Pillar 2) | None |
Tax residency
Easy to leaveWhat makes you a tax resident — and how hard it is to stop being one.
- resident in Nauru for at least 183 days in a calendar year (practice-based threshold used to classify a Nauru tax resident)
Nauru applies a territorial system and uses a day‑count style residence concept in practice, so ceasing to be resident is essentially a matter of leaving Nauru and staying below the 183‑day presence test, with no published multi‑year tail or domicile rule.
Source: Nauru Revenue Office / Government of Nauru (via OECD AEOI portal)