Taxes on income, profits and capital gains in Nauru

Nauru: Taxes on income, profits and capital gains was 8.7% in 2024. ▲ Rising

Latest (2024)
8.7%
Change on year
down 46.4%
World rank
138th
of 153 countries
All-time high
21.4%
in 2020
All-time low
6.5%
in 2015
Years of data
10
2015–2024

Taxes on income, profits and capital gains in Nauru, 2015–2024

51015202015201920242015: 6.5 % of revenue2016: 9.2 % of revenue2017: 8.6 % of revenue2018: 14.3 % of revenue2019: 16.1 % of revenue2020: 21.4 % of revenue2021: 20.9 % of revenue2022: 16.5 % of revenue2023: 16.3 % of revenue2024: 8.7 % of revenue

Source: Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Measured in % of revenue.

Analysis

The most recent figure for taxes on income, profits and capital gains in Nauru is 8.7%, measured in 2024.

The figure is down 46.4% on the previous year and up 34.4% over ten years.

Over the whole period, taxes on income, profits and capital gains in Nauru peaked at 21.4% in 2020 and was at its lowest, 6.5%, in 2015.

That places Nauru 138th out of 153 countries with data for 2024, putting it in the bottom quarter.

Taxes on income, profits and capital gains in Nauru, year by year

Annual values for Taxes on income, profits and capital gains (% of revenue) in Nauru, 2015 to 2024.
Year % of revenue Change
2015 6.5%
2016 9.2% +41.3%
2017 8.6% -6.1%
2018 14.3% +66.2%
2019 16.1% +12.5%
2020 21.4% +32.6%
2021 20.9% -2.2%
2022 16.5% -21.3%
2023 16.3% -0.9%
2024 8.7% -46.4%

Nauru compared with similar countries

  • Nauru's 8.7% is below the median for high income countries, which is 24.5%, 36% of the median. (55 countries reporting)
  • Nauru's 8.7% is below the median for East Asia & Pacific, which is 22.7%, 38% of the median. (25 countries reporting)

Averages by decade

DecadeAverage LowestHighest Years
2010s 11.0% 6.5% 16.1% 5
2020s 16.8% 8.7% 21.4% 5

Countries ranked near Nauru

  1. 135 Argentina 9.1% compare
  2. 136 Tonga 8.9% compare
  3. 137 Palau 8.8% compare
  4. 139 Congo 8.6% compare
  5. 140 Macao 8.6% compare
  6. 141 Croatia 7.9% compare

See the full ranking of 194 places →

More public sector data for Nauru

All data for Nauru →

Frequently asked questions

What is taxes on income, profits and capital gains in Nauru?
Taxes on income, profits and capital gains in Nauru was 8.7% in 2024, according to Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF).
What is the highest taxes on income, profits and capital gains recorded in Nauru?
The highest recorded value was 21.4% in 2020.
What is the lowest taxes on income, profits and capital gains recorded in Nauru?
The lowest recorded value was 6.5% in 2015.
How does Nauru rank for taxes on income, profits and capital gains?
Nauru ranks 138th out of 153 countries with data for 2024.
Is taxes on income, profits and capital gains rising or falling in Nauru?
Over the last ten years it is up 34.4%. The long-run trend across the full record is rising.
Where does this Nauru data come from?
The figures come from Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF), published as part of Taxes on income, profits and capital gains (% of revenue). Statizoid updates them automatically from the source API.

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Taxes on income, profits and capital gains in Nauru. Statizoid, drawing on Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF). Retrieved 18 September 2026, from https://public-sector.statizoid.com/stat/taxes-on-income-profits-and-capital-gains-percent-of-revenue/naoero/

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About this data

Indicator
Taxes on income, profits and capital gains (% of revenue)
Unit
% of revenue
Source
Government Finance Statistics Yearbook and data files, International Monetary Fund (IMF)
Licence
CC BY 4.0 (World Bank Open Data)
Coverage
194 places, 5,670 data points, 1972–2024
Last refreshed

Taxes on income, profits, and capital gains are taxes payable on the actual or presumed incomes, profits and capital gains. This indicator is expressed as a percentage of revenue which includes all transactions that add to the amount of economic value of a unit or sector.