Latitax

Not a Latitax destination

Nauru

A tiny economy with limited wage and business taxes and a recently launched citizenship-by-investment programme, but no UK treaty and unconfirmed rates.

Income tax, top rate

Unverified

Unconfirmed

An employment and services tax applies to wages; current rates not confirmed.

Source: No primary source read for Nauru rates; best readings only · checked 2026-09-29

Capital gains

Unverified

None (reported)

Source: No primary source read for Nauru rates; best readings only · checked 2026-09-29

Corporate

Unverified

Unconfirmed

A business tax applies to larger businesses; rate not confirmed.

Source: No primary source read for Nauru rates; best readings only · checked 2026-09-29

Inheritance

Unverified

None (reported)

Source: No primary source read for Nauru rates; best readings only · checked 2026-09-29

Wealth tax

Unverified

None

Source: No primary source read for Nauru rates; best readings only · checked 2026-09-29

VAT

Unverified

No VAT (reported)

Source: No primary source read for Nauru rates; best readings only · checked 2026-09-29

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  1. s1No primary source read for Nauru rates; best readings onlysecondary · checked 2026-09-29
  2. s2GOV.UK - Tax treatiesprimary · checked 2026-09-29