Dmitri Mihhailov
General Partner
Leads Prifinance's corporate practice and oversees client engagements, with senior expertise in international company structuring and bank-account setup.
Register a company in Nauru
- a rare Pacific jurisdiction.Company registration in Nauru gives you a remotely incorporated corporation in one of the world’s least-used registries. The offshore banking era of the 1990s is long over: today Nauru is a small, closely managed jurisdiction with light taxation, a new citizenship-by-investment programme and genuine rarity for structures that value being outside the usual corporate shortlist.
27 yrs
on the international marketon the market
60+
in-house specialistsspecialists
6,000+
companies servedcompanies served
Updated
Nauru · at a glance
Legal formCorporation · Corporations Act
Time to set up2-4 weeks
Business tax10% - local activity
Foreign-source incomeGenerally out of scope
Min. capitalNo minimum
Remote setupYes - via registered agent
4.7
★★★★★
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Nauru in brief
The world’s smallest island republic with a rebuilt corporate regime.
Nauru is a single coral island of around ten thousand people and the third-smallest state in the world. It was once known for phosphate wealth and, in the 1990s, for an offshore banking sector that regulators later dismantled completely. The shell-bank era is gone, earlier blacklistings were lifted years ago, and today a small corporate registry operates under the Corporations Act. In 2025, Nauru also launched a citizenship-by-investment programme designed to support climate-resilience funding.
This is an exotic jurisdiction rather than a mass-market corporate centre. Incorporation takes weeks rather than hours, operational banking is arranged offshore through EMIs, and for many routine structures the Marshall Islands or Vanuatu will be faster and cheaper. Nauru makes sense where the rarity of the corporate flag, proximity to Pacific fisheries or a company paired with the new citizenship programme adds genuine value.
Packages & pricing
Company registration in Nauru - cost and packages.
01 - CORPORATION · CORPORATIONS ACT
Company
from$3,500USD · all-in
Remote incorporation of a Nauruan corporation includes name clearance, registry filing, government fees and the first year of the registered agent and office.
✓Company name check and clearance✓Registry filing and government fees✓Articles and statutory registers✓Registered agent and office - first year✓Corporate documents legalised✓Free pre-incorporation consultation
Optional add-ons: citizenship-programme guidance - scoped individually · document legalisation sets - from $250 · annual renewal - from $2,200/year.
Start with Company →02 - CORPORATION · CORPORATIONS ACT
Most popularCompany + Bank Account
from$5,500USD · all-in
A working Nauruan corporation with an offshore operating account through an international EMI offering multi-currency IBANs, cards and online banking.
✓Everything in Company✓Account with an international EMI - multi-currency, SWIFT / SEPA✓Account application and KYC file preparation✓Introduction to 2-3 suitable institutions✓Compliance onboarding support✓Dedicated account manager
Start with Banking →These are starting prices; the final quote is confirmed before engagement. Work with this small registry is largely manual, so agent availability and government processing determine the pace, with each fee itemised in advance.
What you can do
Popular reasons to open a company in Nauru.
Nauruan law does not restrict founders by citizenship or residence, and a corporation may conduct almost any lawful business. The practical use cases are narrower than in high-volume jurisdictions, and that scarcity is part of the attraction.
Rarity holding
A rarely used corporate flag for founders who want their structure outside the standard jurisdiction list.
Pacific fisheries
Proximity to the Nauru Agreement waters and the tuna resources that support the regional economy.
International trading
Cross-border invoicing from a jurisdiction with light taxation of foreign activity.
CBI companion
A corporate structure that can sit alongside Nauru’s 2025 citizenship-by-investment programme.
Consulting & services
International services for structures where discretion matters more than speed.
Asset holding
Quiet asset ownership in a registry where annual formation volumes are measured in dozens rather than thousands.
Why Nauru
Key advantages of the jurisdiction.
✓
Genuine exclusivity
One of the world’s least-used corporate registries, without mass-market formation volumes.
✓
Light taxation
The 10% business tax targets local activity, while foreign-source income of non-resident structures generally sits outside its scope.
✓
A rebuilt system
The offshore banking industry of the 1990s was dismantled completely, leaving a smaller and more tightly controlled registry.
✓
CBI alongside the company
The 2025 citizenship programme, from approximately $105,000, provides a separate route founders may consider in parallel.
✓
No minimum capital
A corporation can be formed with one shareholder, one director and no statutory minimum capital.
✓
Australian-dollar economy
Nauru uses the AUD and has no local exchange controls.
How it compares
Nauru alongside the main Pacific alternatives.
The Marshall Islands remain the more established corporate choice, Vanuatu is the regional licensing hub, and Samoa is more closely associated with trust structures. Nauru competes mainly on rarity, which needs to be weighed against its longer timeline and higher cost. Figures current as of 2026.
| Country | Tax position | Registry character | Fully remote incorporation |
|---|---|---|---|
| Nauru | 10% local · foreign out of scope | Exotic - dozens of filings | Yes - 2-4 weeks |
| Marshall Islands | 0% - non-resident | Professional, IRI-run | Yes - 1-2 days |
| Vanuatu | 0% - no income tax | Licensing hub | Yes - 1-2 weeks |
| Samoa | 0% - international company | Trust-focused | Yes - 1 week |
| Cook Islands | 0% offshore | Asset-protection famous | Yes - 1-2 weeks |
NauruRemote ✓
Tax position10% local · foreign out of scope
Registry characterExotic - dozens of filings
Marshall IslandsRemote ✓
Tax position0% - non-resident
Registry characterProfessional, IRI-run
VanuatuRemote ✓
Tax position0% - no income tax
Registry characterLicensing hub
SamoaRemote ✓
Tax position0% - international company
Registry characterTrust-focused
Cook IslandsRemote ✓
Tax position0% offshore
Registry characterAsset-protection famous
Requirements
What Nauruan law actually requires.
01
Shareholders - one or more individuals or companies of any nationality; no residency conditions apply.
02
Director - at least one director is required and may live anywhere; corporate directors are considered case by case.
03
Capital - there is no minimum and no paid-in requirement; capital may be denominated in any currency, with AUD commonly used.
04
Registered agent & office - a registered agent and office in Nauru are mandatory and included in the package.
05
Name - the proposed name must be distinguishable and cleared by the registry; sensitive terms such as bank or insurance are effectively unavailable.
06
Records - statutory registers and basic accounting records are maintained with the agent; filings remain manual and deliberate.
How it works
From application to a registered company - within weeks.
To register a company in Nauru, the process runs through legal advisers and an on-island registered agent. Documents can be signed remotely, after which the registry processes the application at its own measured pace.
01Same day
Free consultation
We confirm whether Nauru genuinely fits the project and say plainly if another Pacific jurisdiction would be more practical.
021-2 days
KYC & documents
Passports, proof of address and a short business description; the incorporation package is prepared.
033-5 days
Name clearance
The registry reviews and reserves the corporate name.
041-2 weeks
Registry filing
The agent files the articles and pays the government fees.
051 week
Documents & legalisation
You receive the certificate, articles and statutory registers legalised for use abroad.
061-3 weeks
Banking
Operational accounts are arranged with international EMIs and supported through onboarding.
Quick facts
Legal formCorporation
Min. capitalNo minimum
Business tax10% - local activity
Standard timeline2-4 weeks
Registry volumeDozens per year
CurrencyAustralian dollar
CBI programmeFrom ~$105,000
The registry remains small and largely manual, so company registration in Nauru takes longer than in higher-volume corporate jurisdictions.
On the ground
On the ground in Nauru.
Prifinance - Nauru
Yaren
Yaren District, Nauru
01
Pacific specialists
Your setup is run by a team that files Pacific structures - from the Marshalls to Vanuatu - every month.
02
Agent & office included
A registered agent and office on-island keep the corporation in good standing while you operate remotely.
03
Banking offshore, seat on-island
Operating funds flow through international EMIs while the Nauruan entity holds the contracts.
04
Also in Hong Kong, London, Dubai & more
A network of offices across Europe, the Gulf and the Americas. One team for your whole international structure.
We also have offices in
Hong Kong
Hong Kong
5/F, Yau Lee Centre, 45 Hoi Yuen Road, Kwun Tong
Vilnius
Lithuania
Gedimino pr. 2
London
United Kingdom
7 Bell Yard
Prague
Czech Republic
Vlkova 532/8, Žižkov
Berlin
Germany
Rankestraße 26
Madeira
Portugal
Rua da Alegria 31, 1F
Budapest
Hungary
Korányi Sándor u. 4
Istanbul
Türkiye
Perpa Ticaret Merkezi, A Blok
Dubai
UAE
33 Level, Al Saqr Business Tower
Toronto
Canada
1110 Finch Avenue West, suite 406
Singapore
Singapore
3 Church Street, #29-68 Samsung Hub
Bangkok
Thailand
Unit P01, Penthouse, VASU1, 1 Sukhumvit 25 Alley
Foshan
China
A-Tower, Yuneng Digital Plaza, 46 Lishui Avenue South
Almaty
Kazakhstan
Republic Square 13
Bishkek
Kyrgyzstan
32 Razzakov Street
Taxation 2026
10% on local business, foreign income generally outside the scope.
Nauru introduced its modern tax system only in 2016. The business-profits tax is 10% and primarily targets activity conducted on the island, while an employment levy applies to local staff. Foreign-source income of non-resident-owned corporations generally remains outside this system, and there is no VAT, capital gains tax or dividend withholding regime.
Business tax - 10%
Applies to profits from business conducted in Nauru, including fisheries services, local contracting and on-island trade.
Foreign income - out of scope
Non-resident-owned corporations earning abroad generally fall outside the business-tax net.
No indirect drag
No VAT or sales tax, capital gains tax or dividend withholding.
Employment levy
Applies to companies with staff on the island; most international structures do not encounter it.
Levies in 2026
Business tax - local activity10%
Foreign-source incomeGenerally out of scope
VAT / sales taxNone
Capital gains taxNone
Dividend withholdingNone
Annual agent & feesFrom ~$2,200
Annual renewals run through the registered agent, who maintains the compliance calendar and relationship with the registry.
Your team
The specialists who'll handle your case.
Eugeniu Bevziuc
Corporate services advisor
Advises clients on company formation, VAT and ongoing compliance, coordinating each step of the setup across the EU.
Alex Danila
Company formation specialist
Your day-to-day contact - coordinates incorporation, documents and the bank introduction, from the first call through to launch.
Follow Prifinance
Active across our channels.
Watch: opening a company in Nauru with Prifinance
The rarest flag in the Pacific, built properly - full support for your Nauruan corporation, start to finish.
Talk to a specialist →FAQ
Common questions about company registration in Nauru.
Why would anyone register a company in Nauru?+
Primarily for rarity. The registry handles only dozens of filings, the jurisdiction sits outside the standard corporate shortlist, it has links to Pacific fisheries, and since 2025 it also offers a citizenship programme. For ordinary offshore structures, the Marshall Islands or Vanuatu may be more practical.
What happened to Nauru’s old offshore sector?+
It was dismantled completely. The shell-bank era of the 1990s ended after international restrictions, the old regime was repealed, and blacklistings were lifted years ago. Today’s registry is small and operates under stricter rules.
Can I open a company without visiting Nauru?+
Yes. The process is completed remotely through legal advisers and the registered agent on the island, with legalised documents sent by courier after incorporation.
How much does it cost?+
Turnkey incorporation starts from $3,500, including government fees and the first year of the registered agent. Packages with an offshore operating account start from $5,500.
How long does it take?+
The standard timeline is 2-4 weeks because the registry processes applications manually. If the priority is incorporation within days, the Marshall Islands will be faster.
Will the company pay tax in Nauru?+
The 10% business tax primarily applies to activity carried out on the island. Foreign-source income of non-resident-owned corporations generally remains outside the scope, while VAT, capital gains tax and dividend withholding do not exist. Separate obligations may arise where the owners or operations are actually located.
What is the citizenship programme?+
The Economic and Climate Resilience Citizenship Program was launched in 2025 and grants citizenship from approximately $105,000 in contributions, with visa-free access across much of Asia and the Commonwealth. It is a separate track from company formation.
How does banking work?+
Domestic banking in Nauru is minimal. Operating accounts are normally arranged through international EMIs with multi-currency IBANs, which is standard practice for Pacific structures.
Does the company file accounts?+
Statutory registers and basic accounting records are maintained with the registered agent, but there is no public filing of accounts. Annual renewal keeps the corporation in good standing.
Nauru or the Marshall Islands?+
The Marshall Islands are stronger for speed, Delaware-style corporate law and maritime structures. Nauru is better suited to cases where rarity and the parallel CBI option are part of the strategy.
Client notes
Google4.7★★★★★
Founders who wanted it done right.
Google4.7★★★★★
“As a software development crew at FewMoreTaps OÜ, we've had the pleasure of working with Prifinance on some key financial moves.First of all, navigating the world of corporate banking and finance can be a maze, but Prifinance made it feel like a walk in the park. They helped us set up a corporate bank account without the hassle of jumping on a plane or drowning in paperwork. Everything was done remotely, smoothly…”
Google
“I had their assistance in company registration and I would recommend them. They were answering all my clarification during the process and offering all their supportThank you Daniel and Irinia”
Google
“We found PRIFINANCE COMPANYvia the Internet and asked for help in organizing the opening of their company in Estonia. PRIFINANCE COMPANY specialists helped us a lot with this. Their professional, competent approach and knowledge of their business left us with only the best impressions.”
Google
“I'm thrilled with my experience with PriFinance! They helped me obtain a crypto license in Estonia without any hassle. The team was super understanding and always available to answer my questions and assist. It was great to see how they put effort into preparing the documents to ensure everything went smoothly. I'm delighted with the outcome and highly recommend PriFinance to anyone looking to get a license…”
Google
“Opening an account with Prifinance in a Swiss bank was such an easy and quick process that I was shocked. It all started with the first call, where I received detailed guidance on the required documents and the entire procedure.One of the key highlights was their attention to detail. As someone who usually gets tangled up in paperwork, I was pleasantly surprised when they sent me all the documents and…”
Google
“I recently had the pleasure of working with Boris.. and I must say, it was a fantastic experience. Boris went above and beyond to assist me with my residency needs. His professionalism, knowledge, and dedication truly stood out. I highly recommend working with Boris and the team!”
Google
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