Nauru TIN number guide
TIN
The Nauru Revenue Office (NRO) Taxation Department now employs the Nauru TIN Registration Database (NTRDB) as the governing software system for issuing Taxpayer Identification Numbers (TINs). The primary function of the NTRDB is to register both employers/business owners and employees/independent service providers for tax purposes in Nauru.
TIN registration is mandatory under the Revenue Administration Tax Act (2014) (RAA), which outlines administrative and procedural rules for taxes in Nauru, including the Employment and Services Tax (2014) (ESTA) and the Business Tax Act (2016) (BTA). Resident individuals with a tax liability are required to register for a TIN, with tax-free thresholds applicable under both the ESTA and the BTA.
Similarly, resident legal entities with a tax liability must register for a TIN, and specific tax-free thresholds apply to distinct entity types under both the ESTA and the BTA. Noteworthy entity types include Individuals, Companies, Partnerships, Trusts/Insurance Companies, Not for Profit, Estates, Cooperatives, and Government.
TIN Format
The Nauru TIN Registration Database (NTRDB) generates a distinctive Tax Identification Number (TIN) for each individual, composed of 9 unique software-generated digits. For example, the TIN may take the format of 123-456-789.
How Lookuptax can help you in VAT validation?
Lookuptax VAT validation revolutionizes VAT number validation with its robust platform, empowering businesses to seamlessly verify VAT numbers across over 100 countries. Our cutting-edge technology ensures accurate and efficient validation, reducing errors and enhancing compliance.
Frequently Asked Questions
Does a non-resident company doing business in Nauru need a TIN, and what tax rate applies?
Yes. A non-resident entity that conducts business in Nauru through a permanent establishment must register for a TIN with the Nauru Revenue Office and is subject to Business Profits Tax at 25% on its Nauru-sourced taxable income under the Business Tax Act 2016. A non-resident individual conducting business in Nauru with gross revenue not exceeding AUD 250,000 per year is instead liable for Small Business Tax at 2.5% on gross revenue. Both thresholds are set out in Schedule 1 of the Act. Failure to register exposes the entity to the penalty provisions of the Revenue Administration Act 2014, including fines up to AUD 5,000 and potential imprisonment. [1] [2]
What withholding tax does a Nauru-based payer deduct from interest, royalties, or insurance premiums paid to a non-resident?
Under the Business Tax Act 2016, Non-Resident Tax (NRT) at a flat rate of 20% must be withheld at source from any interest, royalty, or insurance premium derived from Nauru by a non-resident person. The payer must remit the withheld amount to the Secretary of Finance within 15 days after the end of the month in which the payment was made. A payer who fails to withhold, or withholds but does not remit, is personally liable for the tax and commits a criminal offence under section 70 of the Revenue Administration Act, carrying a fine up to AUD 5,000 or imprisonment up to two years. NRT does not apply where the income is attributable to a Nauru permanent establishment of the non-resident — that income falls under Business Profits Tax instead. [1] [2]
As an employer sending staff to Nauru, when must I register workers for Employment and Services Tax and what is the tax-free threshold?
Every employer must register each employee with the NRO and obtain a TIN for any worker without one before the first payroll payment. Employment and Services Tax (EST) is withheld at source by the employer at rates up to 20% on employment income. For Nauruan citizens, those married to Nauruan citizens, and resettled refugees, EST applies only on annual income exceeding AUD 110,800 (AUD 9,240 per month). For non-resident workers, the tax-free threshold does not apply and EST applies from the first dollar of Nauru-sourced employment income. Independent service providers are treated as employees for EST purposes and the paying entity must withhold and remit in the same manner. [1] [2]
What forms does the Nauru Revenue Office require to register or update a TIN, and where are they obtained?
The NRO publishes four TIN registration forms on the Department of Finance website: Application for TIN Registration — Individual; Application for TIN Registration — Non-Individual; Variation of TIN Registration — Individual; and Variation of TIN Registration — Non-Individual. Completed forms are submitted in person at the NRO office in Yaren. There is no online submission portal. Upon successful registration, the NRO issues the 9-digit TIN in the format 123-456-789 via the NTRDB. Business applicants must also have a business name and licence issued before or concurrently with TIN registration, as the invoice for the business licence is generated at the same time. Updating or correcting a TIN (e.g., change of entity type or contact details) requires filing the corresponding Variation form. [1] [2]
Does Nauru participate in the OECD Common Reporting Standard and will financial account data be shared with foreign tax authorities?
Nauru has signed the CRS Multilateral Competent Authority Agreement and is committed to the Automatic Exchange of Financial Account Information (AEOI) standard. However, the OECD's 2025 Peer Review of AEOI implementation notes that no Reporting Financial Institutions have been identified in Nauru, so the jurisdiction is not currently expected to conduct CRS exchanges in practice. This reflects Nauru's domestic banking sector — after the FATF removed Nauru from its non-cooperative jurisdictions list in 2005 (following the revocation of over 400 offshore banking licences), the country no longer operates a meaningful offshore financial sector. Businesses and individuals with Nauru-sourced income should nonetheless ensure TIN registration is current, as CRS obligations could be triggered if qualifying financial institutions are established in future. [1] [2]
