The Government of the Republic of Nauru

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Legislation Administered

For the actual legislation and amendments you should refer to the RONLAW site. The links below have been created for ease of reference:

 

  • Consolidated Revenue Administration Act (as of 3 November 2017)

     

    This Act provides the procedural rules for the administration of all tax laws including the collection and recovery of taxes as well as administrative penalties in respect of tax offences. Recent amendments to the RAA now provide for the implementation of tax information exchange agreements with other countries. Schedules to the RAA outline the taxes laws and agency taxes that are administered under this Act

 

  • Consolidated Employment and Service Tax Act (as of 3 November 2017)

     

    This Act imposes employment and services tax at a rate of 10% on all employment and independent service fee income earned from sources in Nauru. Nauruan citizens, those married to Nauruan citizens and resettled refugees and asylum seekers will not be charged this tax if they earn less than $8,400 per month ($100,800 per annum).

     

    All employers and payers are required to register for a Tax Identification Number (TIN) with the NRO.

 

  • Consolidated Business Tax Act (as of 3 November 2017)

     

    This Act came into effect from 1 July 2016. There are three taxes imposed under BTA - small business tax (SBT), business profits tax (BPT) and non-resident tax (NRT).

     

    1. SBT is imposed at a rate of 2.5% on the gross revenue of a non-resident individual who conducts business solely in Nauru with annual gross revenue not exceeding $250,000.

     

    2. BPT is imposed at a rate of 10 % or 20% on the taxable income of a person who conducts business in Nauru. All other persons, both resident and non-resident pay 10% BPT on their total taxable income if their gross turnover is under $15 million. For those entities that have a turnover that exceeds $15 million the tax rate is 20% of their taxable income. Resident individuals pay no tax on the first $250,000 of their taxable income under BPT. For partnerships and trusts the threshold is $250,000 per resident partner or beneficiary

     

    3. NRT is imposed at a rate of 10% on a non-resident person who has derived interest, royalties or insurance premiums from sources in Naur

 

 

  • Gaming Act 2011

     

    11 This Act administers the issuance of gaming licenses in respect of bingo, betting (including sports betting), raffles, lotteries, table games and gaming machin