Tax Map · Relocation rankings

Tax residency in Nauru

How to become a tax resident — and how hard it is to leave.

How to become a tax resident

Typically after 183+ days of presence in a year — or any of:

• resident in Nauru for at least 183 days in a calendar year (practice-based threshold used to classify a Nauru tax resident)

Nauru has very restrictive immigration, with residence visas effectively limited to dependants of Nauruan citizens and no published investor, digital‑nomad, or general long‑stay route for self‑funded foreigners.

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.

“Individuals who are considered to be residents for tax purposes in Nauru include those who are ordinarily resident in Nauru, which will generally be the case where an individual is present in Nauru for at least 183 days in a calendar year. Nauru taxes on a territorial basis and does not tax foreign‑source income of individuals, whether resident or non‑resident.” — Nauru Revenue Office / Government of Nauru (via OECD AEOI portal)

Estimate — confirm against the linked sources. See methodology.