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, the Pacific outlier.
Set up a Nauruan corporation remotely - one of the world's least-used registries, in its smallest island republic. The wild offshore era of the 1990s is long gone; what remains is a clean, quiet jurisdiction with light taxation, a brand-new citizenship-by-investment programme, and genuine exclusivity for structures that value being where nobody else is.A Nauruan corporation set up remotely in 2-4 weeks: the world's least-crowded registry, light taxation, AUD economy, and the 2025 citizenship programme next door.
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 republic, rebuilt.
Nauru is a single coral island of about ten thousand people - the third-smallest state on earth, once famous for phosphate riches and, in the 1990s, for an offshore banking free-for-all that regulators shut down completely. That chapter is closed: the shell banks are gone, the blacklistings lifted years ago, and today's Nauru runs a small, sober registry under its Corporations Act, funds itself on fisheries licensing, and in 2025 launched a citizenship-by-investment programme aimed at climate resilience funding.
Call it what it is: an exotic jurisdiction, not a conveyor belt. Incorporation takes weeks, not hours; banking lives offshore with EMIs rather than on the island; and for most routine structures the Marshall Islands or Vanuatu will serve faster and cheaper. Nauru earns its place for founders who want genuine rarity - a flag almost nobody carries, Pacific fisheries adjacency, or a company to pair with the new passport programme - built carefully, with local counsel, in a registry where every file is noticed.
Nauru is a single coral island of ten thousand people - the third-smallest state on earth. The 1990s offshore free-for-all was dismantled entirely; today's registry is small, sober and clean, funded by fisheries and, since 2025, a citizenship programme.
This is exotic, not a conveyor belt: weeks not hours, banking via EMIs, and for routine work the Marshalls serve better. Nauru earns its place on rarity - and we build it carefully.
Packages & pricing
Nauru company registration - cost & packages.
01 - CORPORATION · CORPORATIONS ACT
Company
from$3,500USD · all-in
Remote incorporation of a Nauruan corporation - name clearance, registry filing, government fees and the first year of the registered agent and office included.
✓Company name check & clearance✓Registry filing & government fees✓Articles & statutory registers✓Registered agent & 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.Add-ons: citizenship guidance scoped individually · legalisation sets from $250 · 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 operating account held offshore - international EMIs with multi-currency IBANs, cards and online banking.
✓Everything in Company✓Account with an international EMI - multi-currency, SWIFT/SEPA✓Account application & KYC file preparation✓Introduction to 2-3 suitable institutions✓Compliance onboarding support✓Dedicated account manager
Start with Banking →Starting points, confirmed before engagement. Exotic-registry work is manual: agent availability and government processing set the pace, and your quote itemises every fee.Starting points, confirmed before engagement. Every fee itemised; the registry sets the pace.
What you can do
Popular uses for a Nauru company.
Nauruan law does not restrict founders by citizenship or residence, and a corporation may pursue almost any lawful business. Practical use cases are narrower than in conveyor-belt jurisdictions. And that is part of the point.A corporation may pursue almost any lawful business; the practical cases are narrower. And that is the point.
Rarity holding
A flag almost nobody carries. For founders who want their structure off every standard list.
Pacific fisheries
Adjacency to the Nauru Agreement waters. The tuna grounds that fund the region.
International trading
Cross-border invoicing from a jurisdiction with light taxation of foreign activity.
CBI companion
A corporate seat to pair with Nauru's 2025 citizenship-by-investment programme.
Consulting & services
Services billed worldwide where discretion outweighs speed.
Asset holding
Quiet ownership of assets under a registry where volume is measured in dozens, not thousands.
Rarity holding
A flag off every standard list.
Pacific fisheries
Nauru Agreement adjacency.
Trading
Light-tax cross-border invoicing.
CBI companion
Pairs with the 2025 passport.
Consulting & services
Discretion over speed.
Asset holding
A registry of dozens, not thousands.
Why Nauru
Key advantages of the jurisdiction.
✓
Genuine exclusivity
One of the least-used registries on earth. No conveyor belt, no thousand-company agents, no crowd.One of the least-used registries on earth.
✓
Light taxation
Business tax of 10% targets local activity; foreign-source income of non-resident structures generally sits out of scope.10% local; foreign income generally out of scope.
✓
A clean slate
The 1990s offshore sector was dismantled entirely. Today's registry is small, sober and unburdened by legacy.The 1990s sector was dismantled entirely.
✓
CBI on the doorstep
The 2025 citizenship programme (from ~$105,000) adds a second track many founders explore in parallel.2025 programme from ~$105,000.
✓
No minimum capital
Corporations form with any capital, one shareholder and one director.One shareholder, one director.
✓
Australian-dollar economy
Nauru uses the AUD. A G10 currency with no local exchange controls.G10 currency, no exchange controls.
How it compares
Nauru next to the usual shortlist.
The Marshalls are the professional Pacific choice; Vanuatu the licensing hub; Samoa the trust island. Nauru competes on rarity alone. Plainly priced against them. Figures current as of 2026.The Marshalls are the professional choice; Vanuatu the licensing hub. Nauru competes on rarity. Figures 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 |
NauruExotic ✓
Tax10% local only
Registrydozens of filings
Marshall IslandsProfessional
Tax0% non-resident
RegistryIRI-run, fast
VanuatuLicensing
Tax0%. No income tax
Registrylicensing hub
SamoaTrusts
Tax0% international
Registrytrust-focused
Cook IslandsAsset protection
Tax0% offshore
Registryfamous for APTs
Requirements
What Nauruan law actually demands.
01
Shareholders - One or more shareholders, individuals or companies of any nationality; no residence conditions.
02
Director - A minimum of one director, who can live anywhere; corporate directors are considered case by case.
03
Capital - No minimum and no paid-in requirement; capital can be denominated in any currency, AUD customary.
04
Registered agent & office - A registered agent and office in Nauru are mandatory. We provide both as part of the package.
05
Name - A distinguishable name cleared by the registry; sensitive words such as bank or insurance are effectively unavailable.
06
Records - Statutory registers and basic accounting records kept with the agent; filings are manual and deliberate.
How it works
From application to a live company in weeks.
Our lawyers work with the on-island registered agent; you sign remotely, and the registry processes files at its own deliberate pace.Signed remotely through the on-island agent; the registry works at its own deliberate pace, 2-4 weeks end to end.
01Same day
Free consultation
We confirm that Nauru genuinely fits your case. And say so plainly if a neighbour serves better.
021-2 days
KYC & documents
Passports, proof of address and a short description of the business; we prepare the incorporation pack.
033-5 days
Name clearance
The registry clears and reserves the corporate name.
041-2 weeks
Registry filing
The agent files the articles and pays government fees.
051 week
Documents & legalisation
You receive the certificate, articles and registers, legalised for use abroad.
061-3 weeks
Banking
Operating accounts arranged with international EMIs; we support the 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
Exotic registries reward patience: files are processed by people, not queues - we manage the pace for you.
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 Tallinn, 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
Tallinn
Estonia
Roseni 13
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
Light, local and simple.
Nauru introduced modern taxation only in 2016: a business-profits tax of 10% aimed at activity on the island, alongside an employment levy for local staff. Structures owned by non-residents and earning abroad generally sit outside the net - and there is no VAT, no capital-gains tax and no withholding regime to manage.10% business tax on local activity; foreign income generally out of scope; no VAT, CGT or withholding codes at all.
Business tax - 10%
Applies to profits from business conducted in Nauru. Fisheries services, local contracting, on-island trade.Profits from activity on the island.
Foreign income - out of scope
Non-resident-owned corporations earning abroad generally fall outside the business-tax net.Generally outside the net for non-residents.
No indirect drag
No VAT or sales tax, no capital-gains tax, no dividend withholding. The codes simply do not exist.No VAT, no CGT, no withholding.
Employment levy
Only companies with staff on the island meet the employment services tax. Most international structures never do.Only with staff on the island.
Levies in 2026
Business tax (local activity)10%
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 - we keep the calendar and the registry relationship.
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
Nauru, with expectations set.
Why would anyone register in Nauru?+
Rarity, mostly - a registry measured in dozens of filings, a flag off every standard list, Pacific fisheries adjacency, and since 2025 a citizenship programme worth pairing with. For routine offshore work we will point you to the Marshalls or Vanuatu instead, unprompted.
What happened to Nauru's old offshore sector?+
It was dismantled completely. The 1990s shell-bank era ended with international blacklistings, Nauru repealed the regime, and the listings were lifted years ago. Today's registry is small, sober and clean - which is precisely why it can be used again.
Can I open a company without visiting Nauru?+
Yes. Everything runs remotely through our lawyers and the registered agent on-island; documents are legalised and couriered to you. Nobody visits - there is one flight route and one hotel of note.
How much does it cost?+
Turnkey incorporation starts from $3,500 including government fees and the first year of the registered agent. With an offshore operating account arranged, packages start from $5,500.
How long does it take?+
Two to four weeks - the registry processes files manually and deliberately. If your timeline is days, choose the Marshall Islands; we will say so ourselves.
Will the company pay tax in Nauru?+
The 10% business tax targets activity on the island; foreign-source income of non-resident-owned corporations generally sits outside the net, and there is no VAT, capital-gains or withholding regime. Your home country's rules still apply, and we go through them in the consultation.
What about the citizenship programme?+
Launched in 2025, Nauru's Economic and Climate Resilience Citizenship Program grants citizenship from roughly $105,000 in contributions, with visa-free reach across much of Asia and the Commonwealth. It is a separate track from the company - we support both in parallel.
How does banking work?+
Not on the island - Nauru has minimal domestic banking. Operating accounts run through international EMIs with multi-currency IBANs, which is standard practice for Pacific structures and works well.
Does the company file accounts?+
Statutory registers and basic accounting records are kept with the agent; there is no public accounts filing. Annual renewal keeps the corporation in good standing.
Nauru or the Marshall Islands?+
The Marshalls for speed, Delaware-style law and shipping; Nauru for rarity and the CBI pairing. They solve different problems - and we name yours on the first call.
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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Tell us about the business, and a specialist replies within one business day: Nauru or a better-fitting neighbour, with a timeline and a fixed quote.A Nauru specialist replies within one business day: Nauru or a better-fitting neighbour, with a fixed quote.
✓No obligation; the first consultation is free✓A clear recommendation, not a sales pitch✓Transparent fixed fees, confirmed up front✓EN · RU speaking team