World's Smallest Republic — Phosphate Riches, Ruin & Resilience
Nauru historically had no personal income tax. Since 2014 it levies an Employment and Services Tax (EST) on employment and service income earned in Nauru, with a tax-free threshold so lower earners pay nothing and higher earners pay a flat rate above the threshold. It is not a broad worldwide-income tax.
For employees, EST is generally withheld at source by the employer (PAYE-style) and paid to the Nauru Revenue Office. Confirm with your employer that they operate withholding.
Nauru's personal tax focuses on Nauru-source employment and service income, not your worldwide income. However, your home country may still tax you, and US persons must keep filing US returns regardless of where they live.
Nauru does not operate a broad-based VAT/GST like Australia's. Indirect government revenue comes mainly from customs import duties and specific levies on goods such as fuel, alcohol and tobacco collected at the border.
Nauru has a very limited tax-treaty network, so there may be no treaty with your home country. Any relief from double taxation is likely to depend on your home country's own foreign-tax-credit or exemption rules.
The Republic of Nauru Hospital (RON Hospital), run by the Department of Health and Medical Services, is the main facility for primary and emergency care.
Only up to a point. Local services can provide basic and emergency care, but serious or complex cases usually require medical evacuation overseas, most often to Australia. Comprehensive medevac insurance is essential.
Yes. Pharmacy supplies depend on imports and can be limited. Bring an adequate personal supply of any prescription medicine, along with prescriptions and a doctor's letter for customs.
Nauru has very high rates of obesity, type 2 diabetes and other non-communicable diseases. The tropical climate and limited fresh water also make hydration, heat management and food/water hygiene important.
Bring cash. Nauru runs largely as a cash economy in Australian dollars; card acceptance and ATMs are very limited, so carry enough AUD for your needs.
Treat it with care. Nauru depends on rainwater catchment and desalination and supply can be limited. Use bottled, boiled or filtered water for drinking unless the local supply is confirmed safe, and conserve water.
Life is outdoors and communal: swimming and fishing, Australian Rules football and other sport, church and family gatherings. There are no cinemas, malls or nightlife, so social life is homemade.
Both exist island-wide but can be unreliable and are improving over time. Power historically came from diesel with growing solar, and internet has improved with cable capacity, but expect occasional outages and slower, costlier service than in larger countries.