OCDE - Revenue Statistics in Asia and the Pacific 2026 Nauru

Revenue Statistics in Asia and the Pacific 2026: NauruTax-to-GDP ratio OECD classification of taxes and interpretative guide Regional averages (OECD, LAC, Africa) refer to the 2026 edition of Revenue Statistics in Latin America and the Caribbean , and to the 2025 editions of Revenue Statistics (OECD) and Revenue Statistics in Africa . Revenue Statistics in Asia and the Pacific 2026 ─ Nauru Tax-to-GDP ratio compared to other Asian and Pacific economies and regional averages, 2024 Nauru's tax-to-GDP ratio was 15.1% in 2024, below the Asia-Pacific average of 19.7% by 4.6 percentage points. It was also below the OECD average (34.1%) by 19.0 percentage points.

Note by the ADB: The ADB recognises “Hong Kong (China)” as “Hong Kong, China" and “Kyrgyzstan” as “Kyrgyz Republic”. LAC refers to the average for Latin America and the Caribbean.

Figures in the graph and text may be different due to rounding. Tax-to-GDP ratio over time The tax-to-GDP ratio in Nauru decreased by 3.0 percentage points from 18.1% in 2023 to 15.1% in

2024. From 2014 (the earliest year for which data was available) to 2024, the tax-to-GDP ratio in Nauru increased by 6.5 percentage points from 8.6% to 15.1%. The highest tax-to-GDP ratio in this period was 42.6% in 2019, and the lowest 8.6% in 2014.

In the OECD classification the term “taxes” is confined to compulsory unrequited payments to general government. Taxes are unrequited in the sense that benefits provided by government to taxpayers are not normally in proportion to their payments.

Data for 2023 are shown for Australia, Japan and Africa average as 2024 data are not available. LAC refers to the average for Latin America and the Caribbean.

Low: 8.6

High: 42.6

15.1 0 5 10 15 20 25 30 35 40 45 Range Asia and Pacific Asia-Pacific average Nauru% 34.1 33.7 32.9 31.1 30.5 29.9 29.5 28.5 26.3 25.3 25.0 24.0 24.0 22.9 22.7 22.0 21.9 21.7 19.5 18.2 18.1 17.8 17.5 17.2 17.1 16.1 15.5 15.5 15.1 #N/A 13.4 13.3 13.2 13.0 12.7 12.5 12.5 12.3 11.8 10.0 6.7 #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A #N/A 15.1 #N/A #N/A #N/A #N/A #N/A #N/A #N/A

#N/A #N/A #N/A #N/A Asia-Pacific average, 19.7 0 5 10 15 20 25 30 35 40 % Revenue Statistics in Asia and the Pacific 2026: Pakistan © OECD 2026Tax structures Tax structure compared to the regional averages The highest share of tax revenues in Nauru in 2024 was from taxes on income, profits and capital gains that cannot be allocated to either Personal Income Tax or Corporate Income Tax. Data for 2023 are used for the Africa average and OECD average as 2024 data are not available. 2023 2024  Taxes on income, profits and capital gains 11.14 8.10 - 3.05 of which Personal income, profits and gains Corporate income, profits and gains Social security contributions Taxes on goods and services 6.93 7.00 + 0.06 of which Value added taxes / Goods and services tax Taxes on specific goods and services 6.42 6.54 + 0.12 of which Excises Customs and import duties 5.06 5.39 + 0.33 Other taxes 0.00 0.00 - 0.00

TOTAL 18.08 15.10 - 2.98

For further information, please see: Revenue Statistics in Asia and the Pacific 2026 Tax structure refers to the share of each tax in total tax revenues. The highest share of tax revenues in Nauru in 2024 was derived from taxes on income, profits and capital gains (53.6%). The second-highest share of tax revenues in 2024 was derived from other taxes on goods and services (46.4%). Summary of the tax structure in Nauru Tax revenues in local currency Tax structure in Nauru Australian dollar, Thousands % of GDP 2023 2024  28 588 22 074 - 6 515 17 785 19 071 + 1 286 16 465 17 821 + 1 356

Nauru Australian dollar, Thousands % of GDP 2023 2024  28 588 22 074 - 6 515 17 785 19 071 + 1 286 16 465 17 821 + 1 356 12 986 14 695 + 1 709 46 373 41 145 - 5 228 Tax revenue includes net receipts for all levels of government; figures in the table and text may not sum to the total indicated due to rounding. In this country note, “other taxes” is calculated as total tax minus taxes on income, profits and capital gains, social security contributions and taxes on goods and services. It includes taxes on payroll and workforce, taxes on property and other taxes (as defined in the OECD Interpretative Guide). 36 29 40 39 54 25 16 7 8 20 29 27 27 11 20 25 23 46 7 6 1 3 0% 10% 20% 30% 40% 50% 60% 70% 80% 90% 100% OECD LAC Africa Asia-Pacific Nauru Taxes on income, profits and capital gains Social security contributions Value added taxes / Goods and services tax Other taxes on goods and services Other taxes Revenue Statistics in Asia and the Pacific 2026: Pakistan © OECD 2026© OECD 2026 Attribution 4.0 International (CC BY 4.0) (https://creativecommons.org/licenses/by/4.0/) The full book is available in English: OECD (2026), Revenue Statistics in Asia and the Pacific 2026, Taxing informal and hard-to-tax sectors, OECD Publishing, Paris, https://doi.org/10.1787/065aa566-en Revenue Statistics in Asia and the Pacific 2026 is published with financial support from the governments of Canada, Ireland, Japan, Luxembourg, the

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