Tax Treaties in Nauru

Nauru has no double tax treaties (DTTs) with any country. This has significant implications for cross-border transactions and international investors considering Nauru as a jurisdiction.

No Double Tax Treaties

Nauru has no double tax treaties in force with any jurisdiction. This means:

No Tax Information Exchange Agreements

Nauru has limited tax information exchange agreements (TIEAs). The country has made commitments to international tax transparency but has a limited network of information-sharing agreements.

Withholding Taxes

Since Nauru has no withholding tax (0% rate), the absence of tax treaties does not result in higher withholding tax costs. Payments of dividends, interest, royalties, and service fees to or from Nauru are not subject to any withholding tax.

Implications for Investors

The absence of tax treaties means:

International Tax Cooperation

Nauru participates in international tax transparency initiatives, including the Global Forum on Transparency and Exchange of Information for Tax Purposes. The country has committed to the Common Reporting Standard (CRS) for automatic exchange of financial account information.

Planning Considerations

Taxpayers should consider the following when structuring investments involving Nauru:

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