Nauru — Taxes
- The passport does not make you tax-resident in Nauru
- Nauru taxes only Nauru-source income — irrelevant to a non-resident holder
- No capital gains tax, no wealth tax and no inheritance tax
- Tax is not the reason to consider Nauru; mobility and cost are
A passport, not a tax base
Nobody relocates to Nauru, and the programme is not a tax play — it is a second passport that funds the island’s climate resilience. Holding it does not make you tax-resident in Nauru, and it does not remove obligations to a country that taxes on citizenship, such as the United States.
What Nauru itself taxes
Nauru levies tax essentially on Nauru-source income — an employment and services tax on local earnings and a tax on local business profits. For someone who lives elsewhere and simply holds the passport, none of this applies.
What is not taxed
There is no capital gains tax, no wealth tax and no inheritance tax.
The honest verdict
Judge Nauru on the only things it really delivers: a modest cost and a limited passport. Its visa-free reach is small and excludes Europe, the UK and the US, and the scheme is very new. If a Pacific citizenship is what you are weighing, compare it directly with Vanuatu — which is faster but has itself lost European access — set both against the Caribbean options on our comparator, and see how each figure is checked in our methodology.
Freedom. Anywhere.
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What we do for you
Citizenship or residence, the honest answer often is not the one you arrived with. We take the whole procedure with you — eligibility, the route that fits your situation, the file, the follow-up — with one person on your side throughout.
For Nauru specifically, you are talking to someone who already knows the file: who to speak to on the ground, what the unit actually asks for, and the points where applications stall.
- One point of contact, from the first call to the certificate
- Vetted partners on the ground — law firms, licensed agents, banks — introduced, not listed
- It starts with a short qualifying call, and no, it is not a sales call
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