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 with international institutions to support better practice revenue collections and compliance
  • Enforcement and compliance with revenue legislation
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 assessment review 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.

Compliance Initiatives

NRO has developed a Compliance Improvement Strategy (CIS) aimed at improving compliance with taxation and superannuation legislative requirements, and price control regulations.

Routine initiatives undertaken include:-


Extensive taxpayer profiling to identify those taxpayers who presnet a potential risk to the revenue. This exercise provides a database of taxpayers on which Taxation Division will focus in conducting reviews. Small business record keeping audits are regularly carried out to test for adequate record keeping and to ensure that the correct amount of tax has been paid. Audits of large businesses are regularly undertaken to test compliance with the tax laws to ensure full compliance as required by the law.


Superannuation compliance initiatives are also undertaken to ensure that employers are complying with the Superannuation law, and Nauruan employees are rightfully accumulating superannuation benefits.

Price Control:

Extensive price control checks are regularly undertaken to ensure that retailers are not engaging in the unlawful practices of profiteering and price gouging. This is a Government of Nauru initiative re-invigorated after the global onset of the COVID-19 pandemic. In addition, fuel price control checks are initiated following the gazettal of any new Fuel Price Control Order. This initiative ensures that fuel sellers are not selling fuel above the gazette maximum price and so Nauruans pay the fair market price for their fuel supplies.

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.

Amendments to the Business Tax Act 2016 (the Äct”), to broaden the tax base to include the foreign income of resident persons, were introduced from 1 January 2021. Previously, the Act applied on a territorial basis only with residents and non-residents taxed only on income derived rom sources in Nauru. The changes provide for the taxation of resident persons on worldwide income. Non-resident persons continue to be taxed only on income derived from sources in Nauru.

Further detaisl are contained in the “Guide to Completing Schedule 1 – Foreign Income”available under the “Rulings and Q&As” section.

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