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Nauru government
executive branchTaxationReviewed

Department of Finance (Revenue Office)

Administers business profits tax and employment services tax.

What this authority does

Collects the business profits tax, employment and services tax and non-resident withholding tax introduced from 2016, and issues taxpayer registrations. Nauru had almost no domestic taxation before that reform.

Services for the public

  • Taxpayer registration
  • Business profits tax
  • Employment tax
  • Tax returns

Before you contact this authority

Deadlines and filing requirements change without notice. Always confirm the current procedure, fee and form version on the official website below before you rely on anything you read here. LawLegiance provides legal information, not legal advice.

Other Nauru authorities

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