Nauru capital gains tax: none, and no VAT
Nauru has no personal capital gains tax, so the tax on your investment gain is zero. The Nauru Revenue Office administers an employment and services tax, a business tax and a telecommunications service tax, and none reaches a private gain. A gain is taxed only when it is business income, and there is no VAT or GST on the sale.
Verified as of 2026-09-30 against the Nauru Revenue Office.
Current rules
Taxes on selling shares, crypto and property in Nauru
What you pay when you sell
| Asset | Tax on the gain |
|---|---|
| Shares (personal investment) | Nothing. No Nauru tax applies to a private gain |
| Crypto | Nothing on the gain |
| Property (personal investment) | Nothing on the gain |
| Selling as a business | A gain on disposal of business assets is business income: 20% for individuals once gross business income exceeds AUD 250,000, with a AUD 250,000 tax-free threshold for Nauruan residents |
| Sales tax on the sale | None. Nauru has no VAT or GST |
Tables show the source records retrieved 2026-09-30; each links back to the authority page above.
Questions
Nauru capital gains tax questions
Does Nauru have a capital gains tax?
No. The Nauru Revenue Office administers the Employment and Services Tax Act, the Business Tax Act, the Telecommunications Service Tax Act 2009 and the Gaming Act 2011, and none of them taxes a private gain. Shares, funds, crypto and property alike, a private disposal is not taxed, at any holding period or size of gain.
When is a gain taxed in Nauru?
Only as business income. The Business Tax Act counts a gain on disposal of business assets in a business's gross revenue, and a business is an activity conducted for economic gain. Business profits tax applies once gross business income exceeds AUD 250,000: individuals pay 20%, with a AUD 250,000 tax-free threshold for Nauruan residents. A private investor selling personal holdings carries on no business.
Is there VAT or GST on selling property in Nauru?
No. Nauru has no VAT or GST. The OECD's 2024 tax structure for Nauru shows no VAT revenue, with customs and import duties the main tax on goods.
Is crypto taxed in Nauru?
Not as a gain. No capital gains tax exists, so a private disposal of crypto is taxed the same as shares or property, at zero.
What does the Nauru Revenue Office administer?
Nauru has no personal capital gains tax. The Nauru Revenue Office administers the Employment and Services Tax Act, the Business Tax Act, the Telecommunications Service Tax Act 2009 and the Gaming Act 2011, and none of them taxes a private gain on shares, crypto or property. Source: https://naurufinance.info/nauru-revenue-office/nro-administered-legislation/
Which taxes does Nauru list?
The Nauru Revenue Office's tax rates schedule lists three taxes: the Employment and Services Tax on employment and services income, the Business Tax Act taxes (small business tax, business profits tax and non-resident tax), and the telecommunications service tax. Source: https://naurufinance.info/wp-content/uploads/2023/08/Nauru-tax-rates-2022-2023.pdf
Are business gains taxed?
A gain is taxed only when it is business income: the Business Tax Act defines gross revenue to include a gain on disposal of business assets, and a business means an activity conducted for economic gain. A private investor selling personal holdings carries on no business. Source: https://naurufinance.info/wp-content/uploads/2020/07/q_a_business_tax_act_guide_-_jan_2020.pdf
What is the business profits tax rate?
Business profits tax applies once gross income from a business in Nauru exceeds AUD 250,000: individuals pay 20% with a tax-free threshold of AUD 250,000 for Nauruan residents, and resident companies pay 20% up to AUD 15,000,000 of gross revenue and 25% above. Sources: https://naurufinance.info/wp-content/uploads/2023/08/Nauru-tax-rates-2022-2023.pdf and https://naurufinance.info/wp-content/uploads/2026/03/Nauru-Government-Gazette-No.-304-28-June-2024.pdf
What is non-resident tax?
Non-resident tax is 20% on interest, royalties and insurance premiums derived from Nauru sources; it does not apply to gains on shares, crypto or property. Source: https://naurufinance.info/wp-content/uploads/2023/08/Nauru-tax-rates-2022-2023.pdf