In Nauru, an offshore bank account for non-resident in 2026 is defined by a banking service that includes money deposit options at a Nauruan bank for private persons and companies that are residing in Nauruan territories.
In Nauru, the offshore bank account for non-resident is dedicated to individuals and corporates to transfer cash and assets to a Nauruan bank, to save tax payments in the country, however an international convention making Nauru as cooperative country has stopped this statute.
In Nauru, an overseas bank account for non-resident is not offshore anymore as type of service is not available anymore and all offshore banks had their licenses so that opening an account is not helping to proceed with tax evasion anymore.
In Nauru, the offshore bank account for non-resident being not existing anymore the Government has imposed a Non Resident Tax (NRT) and the applied rate of tax is 20% for capital gain and Nauru as tax heaven consideration is not applicable given its membership to the OECD's Convention on Mutual Administrative Assistance in Tax Matters and this allows the exchange of financial and tax related information.