Employment and services tax applies to specified income; there is no broad conventional PIT
Pacific
Nauru
Nauru is rarely used in modern family structures. Any proposal requires heightened review of reputational, banking and compliance risks.
SGCJURISDICTIONS
PERSONAL TAX PROFILE
What matters to a capital owner and family
Reviewed by SGC29.07.2026
The absence of CGT should not be assumed for every transaction; business gains require local advice.
Succession follows local law and asset situs; separate review is required.
No general net wealth tax
A headline rate is only a starting point. The outcome depends on residence, income source, asset type, ownership structure and the rules of the family’s other countries.
TAX RESIDENCE
Residence and scope of taxation
Local residence does not replace analysis of source, employer and former-country residence.
Employment and services may be taxed at source; corporate and business receipts follow separate rules.
THE FAMILY OFFICE LENS
What to review before relocation or restructuring
We connect the owner’s personal tax position with companies, banking, investments, property and succession.
- 01
Use only where a clear factual connection exists.
- 02
Review banking, CRS and beneficial ownership.
- 03
Obtain written local tax confirmation.
WHAT WE REVIEW
A decision in the context of the whole family
- 01Personal tax residence separately from citizenship and immigration status
- 02Income source, remittance basis and capital gains
- 03Companies, trusts, foundations, CFC, substance and disclosure
- 04Succession, asset situs, banking and recognition of the structure
WHEN THIS MATTERS
When this jurisdiction may be relevant
A jurisdiction is assessed together with the family’s countries of residence, asset locations and business structure.
The structure requires a clear commercial purpose connected to the family’s real assets
Substance, administration and disclosure requirements need advance review
Banking access, recognition of the structure and a future exit scenario should be tested
THE ROLE OF SGC
Independent review
We compare the jurisdiction with alternatives and identify consequences for the family, not only incorporation advantages.
Local expertise
We engage licensed local counsel, tax advisers, administrators and other specialists.
One coordination layer
We retain the whole picture and ensure that a local solution does not conflict with arrangements elsewhere.
INDIVIDUAL REVIEW
Discuss how this jurisdiction may fit your objectives
We first identify the family’s objectives, connected countries and constraints. We then develop options and engage the required licensed specialists.
This material is general information. Tax regimes and requirements for companies, residence and disclosure change over time. Before any decision, SGC arranges a current review by licensed advisers in each connected jurisdiction.
SOURCES & REVIEW DATE
Primary references for further review
The SGC tax profile was reviewed on 29.07.2026. Links lead to tax authorities, regulators and the territory reference profile.