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 on the taxable income of a person who conducts
business in Nauru. The rate to be applied is determined by the
entity type, the residency status of the entity and the turnover of
the entity. Resident individuals, partnerships and trusts that are
made up of only Nauruan residents will have access to a tax free
threshold.
a. Form A is used for companies. You will
first need to determine the appropriate category and then use the
rate applicable.
| Category |
Status |
Rate |
| Category A |
Resident company with annual gross revenue $0 -
$15,000,000 |
20% |
| Category B |
Resident company with annual gross revenue above
$15,000,000 |
25% |
| Category C |
Resident company controlled by a non-resident person or
associate |
25% |
| Category D |
Non-resident company conducting business in Nauru through a
Permanent Establishment |
25% |
b. Form B is for Individuals: The tax
rate is 20%. For Nauruan residents there is a tax free threshold of
$250,000
c. Form C is for Partnerships and Trusts.
The tax rate is 20%. For Nauruan partnerships and trusts there is a
tax free threshold of $250,000 for each partner or beneficiary.
3. NRT is imposed at a rate of 20% on a non-resident person who
has derived interest, royalties or insurance premiums from sources
in Nauru.