Small Business Tax (SBT)
A non-resident individual liable to SBT is required to file a Business Tax Quarterly Return Form and pay their tax within 15 days after the end of each quarter.
| Quarter | Period | Due date |
|---|---|---|
| 1st Quarter | 1 July – 30 September | 15 October |
| 2nd Quarter | 1 October – 31 December | 15 January |
| 3rd Quarter | 1 January – 31 March | 15 April |
| 4th Quarter | 1 April – 30 June | 15 July |
Business Profits Tax (BPT)
Whilst BPT is imposed annually, instalments of tax are paid quarterly, due by the 15th day following the end of each quarter. A person liable for BPT must file a Business Tax Quarterly Return Form for each quarter.
| Quarter | Period | Due date |
|---|---|---|
| 1st Quarter | 1 July – 30 September | 15 October |
| 2nd Quarter | 1 October – 31 December | 15 January |
| 3rd Quarter | 1 January – 31 March | 15 April |
| 4th Quarter | 1 April – 30 June | 15 July |
The BPT Annual Return Form (A, B or C) must be lodged within three months after the end of each tax year — by 30 September — even if a net loss is recorded for that year. Any business profits tax payable for a tax year is due when the business profits tax return is filed for that year.
Employment and Services Tax (EST) / Non-Resident Tax (NRT)
Payment of tax deducted by the employer or payer must be made within 15 days after the end of the month of withholding. A Monthly Withholding Tax Return must be filed by the due date of payment, setting out details of tax deducted and payments made, and must accompany the payment. For example, deductions withheld for the month of May need to be paid by 15 June.
The Annual Withholding Tax Summary, in respect of EST, in the approved form, must be lodged within 15 days of the end of the financial year — by 15 July.
Contact
Nauru Revenue Office
Civic Centre, Aiwo District, Republic of Naoero
(located on the first floor, directly above the Bendigo Bank Agency)
Phone: +674 5573238
Email: nauru.tax@gmail.com
| Hours | |
|---|---|
| Enquiries | 9.00am – 4.30pm, Monday to Friday. No appointment necessary. |
| Cashier | 9.30am – 4.00pm Monday–Thursday, 9.30am – 4.30pm Friday. No appointment necessary. |