Starting a Business · Nauru
Starting a business in Nauru: foreigner's guide (2026)
Nauru shaded by its starting a business status
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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Last verified 5/25/2026 · Orientation, not legal advice - verify against the primary sources linked above. Explore the full world map →