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Nauru
Oceania (incl. Pacific Islands)
Lucky Nomads World Index
56.84 / 100
Global rank
#184
Corporate tax
20%
Personal tax
10%
Lucky Nomads Proprietary Indices
22 scoring dimensions scored independently using a deterministic methodology built on primary sources and structured analytical inference.
- SafetyShield Index8.6 / 10
- Affordability Index4.8 / 10
- Entry Ease Index4.6 / 10
- Tax Freedom Index8.4 / 10
- WiFi Index5.1 / 10
- Admin Ease Index4.3 / 10
- Healthcare Index6.4 / 10
- City Comfort Index7.2 / 10
- WeatherComfort Index5.5 / 10
- Banking Index3.7 / 10
- GeoStability Index8.5 / 10
- Justice & Order Index6.6 / 10
- Quality of Life Index6.5 / 10
- Open Society Index6.2 / 10
- Flight Index1.8 / 10
- Environmental Quality Index7.7 / 10
- English Index6.6 / 10
- Wealth Protection Index7.2 / 10
- AI Access Index5.2 / 10
- Economic Openness Index6.5 / 10
- Market Depth Index1.8 / 10
- ClimateShield Index4.8 / 10
Country snapshot
- Capital
- Yaren
- Population (approx.)
- 10,500
- Area (km²)
- 21 km²
- Currency code (ISO 4217)
- AUD
- Currency name
- Australian dollar
- Main airport IATA code
- INU
- Airport name
- Nauru International Airport
General facts
- Minimum monthly cost
- From $2,520/month
- Main languages
- English
- Jurisdiction type
- Country
- Region
- Oceania (incl. Pacific Islands)
- Web TLD
- .nr
- Phone calling code
- +674
Web TLD and phone codes are general references and can differ for territories or special numbering plans.
Tax system
- Marginal CIT (corporate income tax)
- 20%HighWorldwide
- Marginal PIT (personal income tax)
- 10%LowTerritorial
Corporate taxation basis: Worldwide. The country generally taxes worldwide income of resident companies.
Worldwide basis for resident persons since the Business Tax (Amendment) Act 2018, with a foreign tax credit mechanism for taxes paid abroad on foreign-source income. Non-residents are taxed only on Nauru-source business income. A 20% non-resident withholding tax applies to Nauru-sourced interest, royalties and insurance premiums.
Flat 20% Business Profits Tax (BPT) on net taxable income. Resident individuals, partnerships and trusts benefit from an tax-free threshold. A 2.5% Small Business Tax applies as an alternative for non-residents with gross revenue up to . International transportation business is taxed at 0%.
Personal income tax basis. Territorial. The country taxes income arising in or derived from its territory. Foreign-source income is generally exempt, subject to source-based rules that may vary by income type.
De facto territorial scope for individuals in their personal capacity. The Business Tax Act 2016 may impose Business Profits Tax on a worldwide basis on resident individuals who conduct business with annual gross income above . Nauru has signed no double tax treaties, so foreign tax credits are unilateral under domestic provisions.
No comprehensive personal income tax. The Employment and Services Tax (EST 2014) imposes a flat 10% on Nauru-source employment income and service fees above tax-free thresholds ( per annum for Nauruan citizens and spouses, per annum for non-resident expatriate Republic employees). No capital gains, inheritance or wealth tax.
Tax percentages here are editorial reference figures for comparison, not individualized tax advice.
Special tax regimes
For companies
International Transportation Business Tax (ITBT)
AvailableSectoral concession applying a statutory 0% rate to non-resident shipowners, charterers, and aircraft owners or charterers on gross income derived…
Small Business Tax (SBT)
AvailableSimplified gross-revenue tax option of 2.5% available to non-resident individuals conducting business solely in Nauru with annual gross income up to…
You either qualify for Nauru's special tax regimes, or you don't. GeoCompass determines your eligibility, highlights the applicable conditions, and helps estimate your potential tax exposure.
Check my eligibilityVisa and mobility
Your access
Visa need and length of stay for Nauru. Saved on your device.
Overview
- Citizenship by investment
Available
Nauru Economic and Climate Resilience Citizenship Program (NECRCP)
- Residence by investment
Not currently available
- Remote work visa (digital nomad visa)
Not currently available
Programmes
Nauru lists several residency and mobility routes across business founder routes, work (employer sponsored), family and dependant routes, and treaty-based residence. Lucky Nomads tracks these programmes as editorial reference points. Thresholds, documents, and personal eligibility are evaluated in GeoCompass against your exact profile.
8 programmes listed · 8 are marked available in our editorial review
Business founder routes
2 programmesFounder, entrepreneur, or company-linked pathways for people building a business locally.
- Available
Business Visa (General)
- Available
Business Visa (Research)
Work (employer sponsored)
3 programmesEmployer-linked permits and skilled employment passes for hired professionals.
- Available
Employment Visa
- Available
Local Business (Employment) Visa
- Available
Public Service Employment Visa (PSEV)
Family and dependant routes
2 programmesSpouse, dependant, and family reunion style permits.
- Available
Dependant's Visa
- Available
Residence Visa
Treaty-based residence
1 programmeResidence rights that flow from an international treaty rather than domestic immigration law.
- Available
Long Term Stay Visa (LTS)
Not all residency routes are accessible. Some require minimum income, investment thresholds, local substance, or strict eligibility conditions. GeoCompass evaluates which options you can actually secure in Nauru.
Evaluate my residency optionsVisa and programme labels reflect editorial research, not individualized legal advice. Thresholds, documents, and personal eligibility are evaluated in GeoCompass. Always confirm rules with official government sources before you plan a move.
Dimensions breakdown
Strongest dimensions
- SafetyShield Index8.6 / 10High personal and institutional safety
- GeoStability Index8.5 / 10Very strong geostability index
- Tax Freedom Index8.4 / 10Very favorable tax environment
Weakest dimensions
- Flight Index1.8 / 10
- Market Depth Index1.8 / 10
Published ranks by index
One row per leaderboard we publish (the composite index plus each proprietary dimension). A rank appears only when this country is currently in the published top 10 for that list. Open a row to see the full ranking. Hover an index name for the same short definition as elsewhere on the site.
This jurisdiction is not in the published top 10 on any of these lists right now.
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Founder, Lucky Nomads · Wealth manager
Researched from official sources, leading global indices and Lucky Nomads' own scoring.
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