DoubleTaxationTaxes on salary: Nauru preliminary data
How much income tax and social contributions are paid on a salary in Nauru, what a sole proprietor and a company pay, and which special regimes exist. Preliminary data.
Preliminary data: headline rates from official sources and bulletins of international organisations, without reliefs or special rules; being refined.
Calculation for a gross salary of €60,000 per year
| Gross salary | A$104,980 ≈ €60,000 |
|---|---|
| Take-home pay | A$104,980 ≈ €60,000 |
| Employer's labour cost | A$104,980 ≈ €60,000 |
Only some of the country's direct taxes and levies are counted: income tax on wages and compulsory contributions. Not counted: property and real-estate taxes; taxes on dividends, interest and other investment income; inheritance and gift taxes; indirect taxes such as VAT, excise and customs duties.
Taxes for sole proprietors and companies
Tax and contributions on the profit for a year; expenses are 10% of revenue, the company pays its profit out to the owner. Reliefs and local taxes are not included.
| Annual revenue | €30,000 A$52,490 | €60,000 A$104,980 | €120,000 A$209,960 |
|---|---|---|---|
| Sole proprietor | A$0 0.0 % | A$0 0.0 % | A$0 0.0 % |
| Company | A$9,448 20.0 % | A$18,896 20.0 % | A$37,793 20.0 % |
| Sole proprietor · Small business tax (Business Tax Act 2016) | A$1,837 3.9 % | A$3,674 3.9 % | A$7,349 3.9 % |
Special tax regimes
There are no special regimes for individuals.
Tax residence
The tax residence check does not cover Nauru yet.
Assumptions
- Calculated with the OECD Taxing Wages methodology: income tax including local taxes plus employee social security; single person without children, tax year 2026, ECB rate of 2 January 2026.
- Exchange rate: 1 EUR = 1.749664 AUD (IMF representative rate for the Australian dollar, 2 Jan 2026 (US$0.669900 per A$1, inverted); the Australian dollar is legal tender, 2026-01-02) ↗
Sources
- Nauru Revenue Office — Tax Rates 1 July 2023 – 30 June 2024
- Nauru Government Gazette No. 304 (28 June 2024) — Business Tax (Amendment of Schedule 1) Regulations 2024
- Nauru Revenue Office page
- Government of Nauru — 2026-27 Budget Paper 1
- IMF — Representative exchange rates for selected currencies, January 2026
Data checked: 2026-11-08. An indicative calculation for a typical case. Not tax advice.