The world's smallest island nation by area and one of the smallest sovereign states by population.
25% (per Bloomberg Tax, cited via Tax Foundation's sourced compilation).
Resolved via the Nauru Revenue Office's own official tax rate schedule (Ministry of Finance, primary source): Employment and Services Tax Act imposes a 20% flat rate on resident individuals' monthly employment or services income above AUD 9,240 (0% below that threshold); different thresholds apply for non-resident individuals (20% above AUD 20,000 annually, or a flat 30% for Regional Processing Centre-connected employment). Separately, Business Profits Tax gives Nauruan resident individuals, partnerships, and trusts a substantial AUD 250,000 tax-free threshold before the 20% rate applies to business income. This directly contradicts secondary sources (TaxAtlas, iCalculator) that incorrectly claim Nauru has no personal income tax at all - those claims are not relied on here, given the government's own published rate schedule confirms otherwise.
0% - Nauru has no VAT or GST system. Import duties, phosphate mining royalties, and fishing license fees are the primary revenue sources instead. A separate 15% Telecommunications Service Tax applies specifically to telecom service providers' gross revenue, but this is not a general consumption tax.
"Resident individual" and "resident person" are defined under the Employment and Services Tax Act 2014 and the Business Tax Act 2016, with a commonly cited practical threshold of more than 183 days present in a fiscal year (this day-count figure comes from a secondary source, not the Acts themselves, and should be confirmed against the statutes directly for precision). Acquiring Nauruan citizenship - including through the Economic and Climate Resilience Citizenship Program (ECRCP) - does not by itself create tax residency; the statutory tests still apply. Nauru taxes on a source basis: only Nauru-source income is taxed, regardless of the recipient's citizenship or residency status, and foreign-source income is not taxed.
No Controlled Foreign Company regime was identified in available sources for Nauru.
One source indicates thin capitalization standards (debt-to-asset ratio rules) are in effect in Nauru, but the specific ratio or mechanism was not confirmed from a primary source this session - confirm directly with Nauru Revenue and Tax Office before relying on an assumption either way.
No domestic FBAR/Form 8938-equivalent requiring Nauru residents to self-report their own foreign accounts was identified. Nauru does have secondary CRS-implementing legislation linking domestic tax-residence concepts to automatic exchange of financial account information, indicating institutional CRS participation, though full current CRS/FATCA status was not independently re-verified this session. Separately and independently of Nauru law, US citizens and Green Card holders with Nauru accounts remain obligated to file FinCEN Form 114 (FBAR) once aggregate foreign accounts exceed USD 10,000, and potentially Form 8938, regardless of Nauru's own domestic requirements.
Nauru has no comprehensive double taxation agreements, per TaxAtlas. It has signed the OECD Multilateral Convention on Mutual Administrative Assistance in Tax Matters (an information-exchange instrument, not a bilateral tax treaty) and was previously listed as an uncooperative tax jurisdiction before making transparency commitments. One lower-quality source vaguely references unspecified "tax agreements with several nations" without naming any - this is not corroborated by the more specific TaxAtlas finding of zero DTAs and should not be relied on.