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Management"}],"components":[{"id":69,"__component":"content.disclaimer","content":"

Disclaimer: Be aware that this article is not a substitute for legal advice. Please always check official websites or seek legal advice before you take action.

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Taxes in Nauru

Non-resident individuals are subject to small business tax instead of business profits tax if the following conditions are met:

The individual conducts the business solely in Nauru
The individual was not subject to business profits tax for the previous tax year
The total gross revenue of the individual for the previous tax year did not exceed AUD 250,000.

The SBT rate is 2.5%, and it is paid quarterly. If your gross revenue exceeds $250,000, the tax is calculated at 20%.

Resident individuals whose gross revenue does not exceed $250,000, are not subject to the Business Profit Tax (BPT). BPT is paid annually if turnover exceeds $250,000 at a rate of 20%.

Looking to hire independent contractors in Nauru? Here's how to do it compliantly.

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Anja Simic is a passionate advocate for remote work and leveling the playing field for diverse talents worldwide. She’s the Director of Content Marketing at Deel. As a content marketing professional, she thrives on shaping impactful narratives through different formats such as long-form content, webinars, and newsletters (to name a few).

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