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Nauru Salary Calculator 2026

Free Nauru salary calculator (2026): estimate take-home pay for employees and the self-employed. Educational, not tax advice.

Simon Bodych

by Simon Bodych

Methodology & sources

Methodology - Nauru (2026)

Educational model - not tax advice. Currency AUD. Nauru has no general personal income tax, no corporate income tax and no capital gains tax. The only broad-based tax on individual labour income is the Employment and Services Tax (EST) under the Employment and Services Tax Act 2014.

Employee (Employment and Services Tax + Nauru Superannuation Fund)

  • Employment tax (resident individual): 0% on the tax-free threshold of AUD 9,240 per month (an annualised AUD 110,880, i.e. 12 x 9,240), and 20% flat on employment income above the threshold. This is a flat-above-threshold tax, not graduated above the threshold.
  • Employment tax is charged on gross employment income (salary, wages and benefits). It is a withholding tax deducted by the payer and remitted to the Nauru Revenue Office by the 15th of the following month. There is no separate standard deduction.
  • Nauru Superannuation Fund - employee contribution: 5% of gross salary, uncapped, deducted from pay. Mandatory for all employers and employees. Small Nauruan-owned businesses with 5 or fewer employees, turnover below AUD 10,000 and gross assets below AUD 5,000 are exempt (not modelled).
  • Nauru Superannuation Fund - employer contribution: 10% of gross salary, uncapped, effective 1 February 2026 (raised from 5% by the Nauru Superannuation (Amendment) Act 2025). For the part of FY2025-26 before 1 February 2026 the employer rate was 5%.
  • Out of scope: non-resident employees not contracted to the Government of Nauru (20% on every dollar, no tax-free threshold), non-residents directly contracted to the Government of Nauru (reduced AUD 20,000 annual tax-free threshold, then 20%), the historical RPC 30% rate, and the small-employer Superannuation exemption.

Sources: Nauru Revenue Office - Employment and Services Tax Q&A Guide 2024-2025, Employment and Services Tax Act 2014, Department of Finance Nauru - Superannuation arrangements.

Self-employed (Service Tax / service provider)

  • Service tax is charged at a flat 20% on the gross service fee paid for services rendered in Nauru. Unlike resident employment income, the service-tax regime does not provide the AUD 110,880 tax-free threshold; it is a flat 20% on the gross fee.
  • Service tax is withheld by the payer at the time of payment and remitted to the Nauru Revenue Office by the 15th of the following month.
  • There is no mandatory social contribution for service providers under this regime, so net business income is profit (revenue minus expenses) minus the 20% service tax. The service tax is applied to gross revenue (the fee), not to net profit.
  • Out of scope: the separate 2.5% gross-revenue Small Business Tax for non-resident individuals trading solely in Nauru with annual turnover up to AUD 250,000 (a distinct regime).

Sources: Nauru Revenue Office - Employment and Services Tax Q&A Guide 2024-2025, Employment and Services Tax Act 2014.