Starting a Business · Nauru
How to start a business in Nauru as a foreigner (2026)
Nauru shaded by its starting a business status
Starting a business in Nauru as a foreigner: moderate (Corporations Act 1972; Business Licences Act 2017; Business Names Registration Regulations 2018; Partnership Act 2018; Beneficial Ownership Act 2017, administered by the Department of Justice & Border Control, Yaren District).
Nauru permits foreign company formation primarily through the International Business Company (IBC) structure, which allows 100% foreign ownership but restricts the entity to non-resident, cross-border activity only, IBCs may not trade domestically or own local real estate. For domestic operations, foreign corporations may register under the Corporations Act 1972 and obtain a Business Licence, though certain economic sectors are reserved for Nauruans under a Foreign Investment Act 'Reserved List'. The process spans 4-5 administrative steps with a typical timeline of 7-14 business days and no statutory minimum share capital.
Key points
IBCs allow 100% foreign ownership with no residency requirement for directors or shareholders; domestic foreign-owned corporations are permitted in most sectors, but a 'Reserved List' under Nauru's Foreign Investment Act reserves specified activities exclusively for Nauruan nationals.
A foreigner must (1) obtain a provisional Tax Identification Number from the Nauru Revenue Office; (2) reserve and register the company name; (3) file Memorandum & Articles with the Corporations Subdivision for a Certificate of Incorporation; (4) obtain a Business Licence under the Business Licences Act 2017; and (5) register beneficial ownership under the Beneficial Ownership Act 2017.
No statutory minimum share capital is required for an IBC or domestic corporation. Government fees include a AUD $20 name reservation fee and a AUD $300 annual business licence fee; an IBC also requires a locally licensed registered agent.
Incorporation is normally completed within 7-14 business days from submission of complete documents and payment; expedited processing can achieve incorporation in as few as 3-5 business days.
An IBC incorporated in Nauru is prohibited from conducting business within Nauru's borders, owning local real estate, or trading directly with domestic businesses; it is designed solely for international trade, asset holding, and cross-border structuring.
The Nauru Small Business Enterprises Regulations 2025 (gazetted 2025) introduced a government-backed funding committee and support framework for qualifying small businesses, signalling incremental reform of the domestic business environment.
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