If you are wanting to do business in Nauru, reading this will help you becoming knowlegeable on the specific tax laws and rates for a which is the most common company type in Nauru.

NR hasn't yet implemented income tax levied remitted back distinctly then it it was earned inside the country. Theheadline percentage for offshore tax, from our research, and these things do change, is 0%. Nauru does not have known exemptions to transfer in income earned abroad made offshore. Taxes are reasonable in Nauru because the income corporate tax rate is 0%. This ranks Nauru as 1st overall in terms of corp. taxation rate internationally. . .

The VAT rate in NR is 7.00%, that ranks Nauru as 1st overall in terms of value added tax rate worldwide.

Thin capitalisation standards are in effect. This refers to any type of laws on given company with respect todebt-to-asset ratios. Dividends are payments of a company's earnings, decided by the board of directors, to shareholders.Dividends can be issued as cash payments, shares of stock, or other property. The capital gains rate in NRis 0%. A capital gains tax is levied on the profits that a corporation or natural person realizes when he or she sells sells a capital asset for a price that is higher than the purchase price.


There is no known tax on wealth in Nauru. There are no known inheritance taxes in NR. There are no commonly used R&D intitiatives that provide breaks on taxation in NR.

The above is not tax or legal advice for your company's situation. Incorporations.io can to help you find to a lawyerin Nauru who can properly advise you. Ready to get started? Click incorporate now if you are in a hurry, or press the free consultation button above.