Relocation intelligence
🇳🇷 Moving to Nauru: tax, residency and cost of living
Nauru levies no personal income tax on individuals; there is an employer levy of 10% on wages and services. The effective burden on labor income for the employee is therefore zero. There is no general corporate tax. The country uses the Australian dollar and relies on phosphate, fishing licenses and treaties with Australia. As the world's smallest island republic, Nauru is very remote, with depleted phosphate lands and a fragile economy.
Thinking of moving to Nauru? Here is the tax, residency, property and quality-of-life picture in plain numbers, with sources.
Key facts
- Top income tax
- 0%
- Corporate tax
- 0%
- Capital gains
- 0%
- Wealth tax
- No
- Inheritance tax
- No
- Cost of living index
- 48
- Safety
- 3/10
- Internet quality
- 2/10
- Visa-free destinations
- 65
- Foreigners can own property
- No
- Residency in
- 6 months
- Citizenship in
- 5 years
Taxes
No personal income tax, effectively 0% for the employee; but an employer levy of 10% on wages and services. No general corporate tax.
Residency and visas
Residence and work are formally accessible, but the extreme remoteness and small economy make settling impractical for most.
Property ownership
Land is under customary ownership of local families and not freely transferable; foreigners can generally only lease.
Cost of living and quality of life
Nauru levies no income tax, but is the world's smallest island republic, very remote, with depleted phosphate lands and a fragile economy.
Passport and mobility
The Nauruan passport gives visa-free access to about 65 destinations.
Why people move to Nauru
No income tax for employees
There is no personal income tax; the 10% levy falls on the employer, not the employee.
Uses the Australian dollar
Nauru uses the Australian dollar, a stable and internationally traded currency, limiting exchange-rate risk.
Honest trade-offs
- Nauru is de kleinste eilandrepubliek ter wereld, zeer afgelegen, met grotendeels uitgeputte fosfaatgronden en een kwetsbare economie.
- Hoewel er geen inkomstenbelasting voor werknemers is, geldt een werkgeversheffing van 10% op lonen en diensten.
- Grond is in gewoonterechtelijk eigendom van lokale families en niet vrij overdraagbaar; buitenlanders kunnen doorgaans alleen pachten.
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