Nauru: residency, citizenship, tax and living
Nauru offers one of the most affordable and fastest citizenship by investment programs and a territorial tax system for its citizens.
- Tax regime Territorial
- Residency routes CBI
- To citizenship 3–4 months
- Min. investment USD 115,000
Common questions
Does Nauru offer citizenship by investment?
Nauru offers a citizenship by investment program, the Naoero Economic and Climate Resilience Citizenship Program. It allows you to become a resident of the country after making a direct contribution to the country’s Treasury Fund, and it has no previous residency requirements. The program is also noted for its swift application process, granting citizenship in as little as three to four months.
What is the minimum contribution for Nauru citizenship?
The minimum contribution for Nauru citizenship under the country’s CBI program is USD 115,000. However, the country is also known to offer discounts, such as the Iruwa Initiative Special Project, which brought the minimum contribution for the main applicant down to USD 90,000 by the end of 2026.
Do you need to live in Nauru to get citizenship?
No. Nauru doesn’t require you to live in the country before getting citizenship through its CBI program. The requirements you have to meet to get citizenship include making the required donation, being above the minimum age of 18, and having no criminal record or financial sanctions levied against you.
Does Nauru tax its citizens on foreign income?
No. Nauru doesn’t tax its citizens on foreign income. The only type of income that creates an income tax liability is income derived from employment or services provided in the country. Income under USD 6,620 is not subject to personal income tax, while anything above is taxed at a flat rate of 20%.