Nauru Revenue Office

About us

The Nauru Revenue Office (NRO) is established to manage the cashiering role of government in respect of all cash receipts and disbursements. NRO also administers the gaming and taxation legislation.

NRO aligns to the National Sustainable Development Strategy (NSDS) priority for a stable, trustworthy, fiscally responsible government, and two NSDS goals:

  • Econ Goal 1: A stable macroeconomic environment conducive to private investment established
  • Cross-Goal 2: Strengthen and develop the institutional capacity of the Nauru public service.


NRO’s vision is:

  • To become a highly professional organization, trusted by the community to equitably raise revenue to support the development of Nauru and its people.

NRO’s mission is:

  • Responsible for collecting revenues owing to the government in a timely manner, whilst promoting voluntary compliance by applying the various legislative codes and adopting best practice models relative to the administration of revenue.

NRO has identified the following values:

  • The NRO commits to carry out its mission by providing high quality service, honesty, transparency, integrity and equity for all taxpayer clients.

The key objectives for the NRO relate to implementing its core functions including:

  • Timely collection of revenue
  • Enforcement and compliance with revenue legislation
  • Engagement with international institutions to support better  practice revenue collections and compliance


In June 2019, Nauru received ratification from OECD Global Forum of Nauru’s ‘largely compliant’ rating with OECD Standards as a result of the Fast Track review  undertaken by Global Forum assessors. 

Nauru continues to work with international partners to achieve compliance with OECD Standards and EU Base Erosion and Profit Shifting Inclusive Framework minimum standards commitments, PFTAC diagnostic review outcomes and other international compliance requirements as they arise.

NRO has developed a Compliance Improvement Strategy (CIS) to ensure potential risks to the revenue identified and addressed.  This is being implemented from 2019-20.

NRO structure

The NRO is made up of four divisions: Design and Management Division, Revenue Division, Taxpayer Services Division, and Compliance Division.

This division operates as the headquarters of NRO, and develops the strategic direction of tax administration whilst also providing key support responsibilities to other divisions.

The division develops internal guidelines, training, etc and monitors overall NRO performance against operational plans and budget.

Revenue Division provides cashiering services to Government of Nauru (GON), and is responsible for the receipting and processing of all GON cash revenues, and for cash payments made by GON. The reconciliation and processing of all GON revenues transacted through overseas bank transfers is also the responsibility of Revenue Division.

The division is also responsible for the issuing of drivers’ licences, and for the granting and administration of thirty day account billing in respect of payments due under the Nauru Customs Act 2014.

The division administers the Gaming Act 2011, and issues gaming and bingo licences. Cash export licences are also issued by the Revenue Division.

The Taxpayer Services Division is responsible for the processing of all Tax Identification Numbers (TIN),  taxation related lodgements and payments, and the administration of the tax law in general. It is also responsible for taxpayer education and providing information to both the general community and business community.

The Compliance Division is responsible for a range of compliance functions including intelligence gathering, conducting risk assessments, collecting outstanding taxes and conducting audits using various audit products. This division also develops compliance improvement strategies and audit programs.

Important information from the NRO

The Taxpayers Charter outlines the role of the NRO in building the community’s confidence in the tax system in order to encourage people to do the right thing. To foster that confidence, the NRO needs to have a relationship with the community based on mutual trust and respect.

The NRO will develop that relationship by:

  • Being open, transparent and accountable in our dealings with the community
  • Developing a set of performance standards
  • Being professional, responsive and fair, taking into account people’s circumstances and previous compliance behaviour
  • Trying to make it as easy as possible for people to comply with their obligations
  • Supporting those who want to do the right thing
  • Being firm with those who try to avoid their obligations, and effective in bringing them to account.

The Taxpayers’ Charter explains what you can expect from us in doing this, and the NRO is committed to following it in all our dealings with you.

Taxpayers charter from GON website

There are restrictions on the export and import of cash to or from Nauru:

  • An export licence is required for any export of cash over $2,500.
  • All export of cash or negotiable instruments over $10,000 must be declared at the border.
  • All import of cash over $10,000 must be declared at the border.

Licences can be obtained from the Nauru revenue office with an application for cash export form.


Republic of Nauru Revenue Office

Phone: +674 5573238


Address: Civic Centre, Aiwo District,
Republic of Nauru

The NRO is located on the first floor,
directly above the Bendigo Bank Agency.

Enquiry hours:
9.00am – 4.30pm – Monday to Friday
No appointment is necessary.

Cashier hours:
9.30am – 4.00pm – Monday to Thursday
9.30am – 4.30pm – Friday
No appointment is necessary.

Other divisions

Important links