1887

Revenue Statistics in Asia and the Pacific 2023

Strengthening Property Taxation in Asia

image of Revenue Statistics in Asia and the Pacific 2023

This annual publication compiles comparable tax revenue statistics for 30 economies, including Armenia, Australia, Bangladesh, Bhutan, Cambodia, People’s Republic of China, Cook Islands, Fiji, Indonesia, Japan, Georgia, Kazakhstan, Korea, Kyrgyzstan, Lao People’s Democratic Republic, Malaysia, Maldives, Mongolia, Nauru, New Zealand, Pakistan, Papua New Guinea, Philippines, Samoa, Singapore, Solomon Islands, Thailand, Tokelau, Vanuatu and Viet Nam. Additionally, it provides information on non-tax revenues for selected economies. The publication applies the OECD Revenue Statistics methodology to Asian and Pacific economies, facilitating consistent comparison of tax levels and structures within the region as well as globally. This tenth edition of the report includes a special feature on strengthening property taxation in Asia. The publication is jointly produced by the OECD’s Centre for Tax Policy and Administration and the OECD Development Centre, in co-operation with the Asian Development Bank, the Pacific Islands Tax Administrators Association and the Pacific Community.

English

Table 4.19 - Nauru: Details of tax revenue

English

Revenue Statistics in Asian and Pacific Economies 2023 - © OECD 2023

‌4.19Nauru: Details of tax revenue
Thousand AUD
‌‌
‌2000‌
‌2005‌
‌2010‌
‌2015‌
‌2016‌
‌2017‌
‌2018‌
‌2019‌
‌2020‌
‌2021‌
Total tax revenue
..
 
..
 
..
 
24 106
 
21 459
 
42 087
 
56 565
 
80 022
 
81 014
 
76 050
 
1000 Taxes on income, profits and capital gains
..
 
..
 
..
 
12 593
 
12 590
 
27 320
 
39 731
 
62 927
 
63 468
 
55 419
 
1100 Of individuals
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
1110 On income and profits
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
1120 On capital gains
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
1200 Corporate
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
1210 On profits
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
1220 On capital gains of corporates
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
1300 Unallocable between 1100 and 1200
..
 
..
 
..
 
12 593
 
12 590
 
27 320
 
39 731
 
62 927
 
63 468
 
55 419
 
Employment Services Tax
..
 
..
 
..
 
12 593
 
10 131
 
8 657
 
17 531
 
19 935
 
19 518
 
15 573
 
Business Tax
..
 
..
 
..
 
0
 
2 459
 
18 663
 
22 200
 
42 992
 
43 950
 
39 846
 
2000 Social security contributions
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
2100 Employees
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2110 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2120 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2200 Employers
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2210 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2220 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2300 Self-employed or non-employed
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2310 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2320 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2400 Unallocable between 2100, 2200 and 2300
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2410 On a payroll basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
2420 On an income tax basis
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
3000 Taxes on payroll and workforce
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4000 Taxes on property
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
4100 Recurrent taxes on immovable property
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4110 Households
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4120 Others
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4200 Recurrent taxes on net wealth
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4210 Individual
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4220 Corporate
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4300 Estate, inheritance and gift taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4310 Estate and inheritance taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4320 Gift taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4400 Taxes on financial and capital transactions
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4500 Other non-reccurrent taxes on property
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4510 On net wealth
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4520 Other non-recurrent taxes
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
4600 Other recurrent taxes on property
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
5000 Taxes on goods and services
..
 
..
 
..
 
11 513
 
8 869
 
14 767
 
16 834
 
17 094
 
17 546
 
20 631
 
5100 Taxes on production, sale, transfer, etc
..
 
..
 
..
 
10 747
 
8 200
 
14 011
 
15 750
 
15 953
 
16 446
 
19 251
 
5110 General taxes on goods and services
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5111 Value added taxes
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5112 Sales tax
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5113 Other
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5120 Taxes on specific goods and services
..
 
..
 
..
 
10 747
 
8 200
 
14 011
 
15 750
 
15 953
 
16 446
 
19 251
 
5121 Excises
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5122 Profits of fiscal monopolies
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5123 Customs and import duties
..
 
..
 
..
 
8 271
 
5 121
 
12 055
 
10 000
 
11 604
 
13 105
 
16 588
 
5124 Taxes on exports
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5125 Taxes on investment goods
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5126 Taxes on specific services
..
 
..
 
..
 
2 476
 
3 079
 
1 955
 
5 750
 
4 349
 
3 341
 
2 663
 
DCA Departure tax
..
 
..
 
..
 
579
 
615
 
259
 
1 747
 
811
 
0
 
0
 
DCA Pax levy
..
 
..
 
..
 
991
 
689
 
289
 
1 846
 
949
 
0
 
0
 
Telecom tax
..
 
..
 
..
 
906
 
1 775
 
1 407
 
2 158
 
2 589
 
3 341
 
2 663
 
5127 Other taxes on internat. trade and transactions
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5128 Other taxes
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5130 Unallocable between 5110 and 5120
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5200 Taxes on use of goods and to perform activities
..
 
..
 
..
 
766
 
670
 
757
 
1 084
 
1 142
 
1 100
 
1 380
 
5210 Recurrent taxes
..
 
..
 
..
 
228
 
286
 
334
 
455
 
700
 
479
 
457
 
5211 Paid by households: motor vehicles
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
5212 Paid by others: motor vehicles
..
 
..
 
..
 
0
 
0
 
0
 
32
 
44
 
93
 
124
 
5213 Paid in respect of other goods
..
 
..
 
..
 
228
 
286
 
334
 
423
 
656
 
386
 
333
 
5220 Non-recurrent taxes
..
 
..
 
..
 
538
 
384
 
423
 
629
 
442
 
621
 
922
 
5300 Unallocable between 5100 and 5200
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6000 Other taxes
..
 
..
 
..
 
0
 
0
 
0
 
0
 
0
 
0
 
0
 
6100 Paid solely by business
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
6200 Other
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
 
..
Not available
Note: Data are on a fiscal year basis beginning 1st July. For example, the data for 2021 represent the period from July 2021 to June 2022.
Disclaimer: http://oe.cd/disclaimer
Source: Nauru Revenue Office.

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