Steueratlas · in German
Taxes in Nauru
A Nauruan passport does not make you taxable there: tax residence follows where you live, not your citizenship. Steueratlas sets out the taxes Nauru actually levies on a single page.
Visit SteueratlasProgrammes · Pacific
Citizenship by investment
Nauru: your passport from the Pacific, a 90,000 USD contribution until 31 December 2026
Since 2024, Nauru has admitted individuals by law who contribute to the island nation's economic and climate resilience. Until 31 December 2026 you pay a 90,000 USD contribution instead of 115,000 USD, your family comes with you, and you do not have to live there.
Accepting applications
- Contribution until 31 Dec 2026
- 90,000 USD
- Standard contribution
- 115,000 USD
- Single applicant, all in
- 102,700 USD
- Dual citizenship
- allowed
How Nauru admits new citizens
Nauru has given its citizenship by investment a statute of its own. The Naoero Economic and Climate Resilience Citizenship Act 2024 has applied since 20 August 2024, and the Regulations setting every amount since 30 October 2024. Since the constitutional amendment of 12 May 2026, the law calls the country Naoero throughout; nothing about the programme itself changes.
The route is open to any foreign individual aged 18 or over. You make a contribution to the state's Treasury Fund, pass the vetting, and the Minister grants you citizenship in consultation with Cabinet. The Program Office runs the procedure, and applications go in through an agent it has licensed.
The facts from the official source
Legal basis: Naoero Economic and Climate Resilience Citizenship Act 2024 (Act No. 15 of 2024, in force since 20 August 2024, amended by Act No. 50 of 2025, No. 13 of 2026 and No. 21 of 2026); Naoero Economic and Climate Resilience Citizenship Regulations 2024 (SL 31 of 2024, in force since 30 October 2024, last amended by SL 2 of 2026 dated 29 January 2026); Designation of a Special Project (Iruwa Initiative, SL 4 of 2026) and its extension (SL 28 of 2026)
Competent authority: Naoero Program Office (Naoero Economic and Climate Resilience Citizenship Program Office); decision: the Minister in consultation with Cabinet
| Status | open: the Program Office accepts applications on a rolling basis, and Cabinet has extended the reduced contribution to 31 December 2026; no suspension had been published in the Gazette up to issue 374/2026 of 2 November 2026 Source |
|---|---|
| Programme | Naoero Economic and Climate Resilience Citizenship Program; since the constitutional amendment of 12 May 2026 (Act No. 21 of 2026), the law says Naoero instead of Nauru throughout Source |
| Standard contribution | 115,000 USD for the main applicant, paid into the Treasury Fund (Regulations, Schedule 1) Source |
| Iruwa Initiative | 90,000 USD instead of 115,000 USD for the main applicant, for applications the Program Office accepts by 31 December 2026; every other fee stays the same (special project under s 9(7), SL 4 of 2026, extended by SL 28 of 2026) Source |
| Application fee | 5,000 USD for the main applicant, 2,000 USD per dependant, payable with the application Source |
| Due diligence | 6,000 USD for the main applicant, 3,000 USD per dependant aged 16 or over, 3,000 USD for a third-party payer; the Act rules out any discount on this fee (s 9(10)) Source |
| Passport | 500 USD per passport, payable after approval in principle Source |
| Bank checks and transaction | 1,200 USD for the main applicant alone, 1,700 USD with up to three dependants, 2,200 USD with four or more dependants, 1,000 USD for a third-party payer (set by the Program Office under reg 33) Source |
| Worked example, single applicant | 102,700 USD with the Iruwa Initiative (90,000 contribution, 5,000 application, 6,000 due diligence, 500 passport, 1,200 bank checks); 127,700 USD at the standard contribution Source |
| Worked example, family | married couple with two children under 16: 115,700 USD with the Iruwa Initiative (92,000 contribution, 11,000 application, 9,000 due diligence, 2,000 passports, 1,700 bank checks); 140,700 USD at the standard contribution Source |
| Who can apply | any foreign individual aged 18 or over who makes the contribution and meets the 13 vetting criteria, among them: no conviction for an offence punishable by 12 months in prison or more, no pending proceedings of that kind, no Interpol or Europol listing, no UN financial sanctions, and no nationality of a state the UN Security Council lists as high risk (s 6(3), s 9(3), reg 4(1)) Source |
| Family in the application | a spouse from a monogamous marriage, children of the applicant or the spouse including adopted children with no age limit, parents and grandparents of both, and siblings of the applicant, the spouse or the partner (s 3, since Act No. 50 of 2025); contribution of 2,000 USD per dependant aged 16 or over, 15,000 USD per sibling, no contribution for children under 16 Source |
| Adding family later | after naturalisation: a contribution of 30,000 USD for a spouse, 25,000 USD for a child aged 3 to 18 or a grandchild, 35,000 USD for any other dependant, and 0 USD for a child up to two years old or a minor child adopted within three years; on top, for each person, 5,000 USD application, 6,000 USD due diligence from age 16 and 500 USD per passport (Schedule 3) Source |
| Vetting | every applicant aged 16 or over is vetted by an internationally recognised due diligence firm, the Program Office, the Naoero Police and the Financial Intelligence Unit; the Program Office may invite the main applicant and dependants aged 16 or over to an interview, by video or at an approved location (reg 5(3), 13(2), 14) Source |
| Application | only through an agent licensed by the Program Office (s 8(2)), in English (reg 10(3)) Source |
| Procedure | application with the application and due diligence fees, due diligence, recommendation, review by the Registrar, decision by the Minister and Cabinet, approval in principle, payment of the contribution and passport fee within 30 days, oath of allegiance, certificate, passport (regs 9A, 13, 16, 17, 18, 19) Source |
| Residence and oath | no residence requirement and no minimum stay; you take the oath of allegiance by video link or before a notary abroad (Program Office; s 21(2)) Source |
| Dual citizenship | expressly allowed; you are not required to renounce your existing citizenship (Naoero Citizenship Act 2017, s 16) Source |
| Passport validity | valid for ten years for every applicant, renewable through the Program Office or the overseas missions, with no address in Naoero needed Source |
| Security of citizenship | revocation only on the grounds the Act sets out and after you have been heard in writing; dependants keep their citizenship on divorce, remarriage or the death of the main applicant (s 23, s 24) Source |
What the passport costs you until the end of 2026
The standard contribution is 115,000 USD. Through the Iruwa Initiative, Cabinet cut it to 90,000 USD for the main applicant, first until the end of June 2026 and then, by a further Cabinet decision, until 31 December 2026. What counts is that the Program Office accepts your complete application by then.
On top come fixed fees: 5,000 USD for the application, 6,000 USD for due diligence, 500 USD for the passport and 1,200 USD for bank checks and the transaction. On your own, that brings you to 102,700 USD. You pay the contribution itself only once approval in principle is granted, within 30 days. Until then, the only money you have moved is the application and due diligence fees.
Your family in the application
Nauru lets you bring your family along on generous terms. Since December 2025, spouses, children with no age limit, parents, grandparents and siblings all count as dependants. Children under 16 cost no contribution, and each dependant aged 16 or over only 2,000 USD. A married couple with two young children pays 115,700 USD for four passports with the Iruwa Initiative.
You can add family members later at any time, at the amounts in Schedule 3, and a child up to two years old then costs no contribution. Once naturalised, your dependants keep their citizenship even on divorce, remarriage or the death of the main applicant.
How the procedure works
You pay the application and due diligence fees when you apply. Every applicant aged 16 or over is vetted by an internationally recognised due diligence firm, the Program Office, the police and the Financial Intelligence Unit, and an interview can take place by video or at an approved location. Within 90 days of filing, the Program Office reviews the fees, the source of funds and the risk assessment. The recommendation and the file then go through the Registrar to the Minister and Cabinet.
Once you have approval in principle, you pay the contribution and the passport fee, take the oath of allegiance by video link or before a notary in your own country, and receive your certificate and passport. The passport is valid for ten years and can be renewed through the Program Office or Nauru's overseas missions.
Who Nauru suits
Nauru suits you if you want a second citizenship on a clear legal footing, without moving and without giving up the one you hold. Nauru expressly allows dual citizenship. The programme is especially strong for families spanning several generations, because parents, grandparents and siblings come along in the same application. And while the Iruwa Initiative runs, you secure the passport for a contribution 25,000 USD below the standard one.
More on Nauru from us
- The Nauru passport in detail
Costs, family and procedure for Nauru citizenship, step by step.
- Parents and grandparents in your application
Which programmes take the older generation along, and what it costs.
- Vanuatu
The other programme in the Pacific, with its amounts and procedure.
- All programmes compared
Minimum amounts, fees and authorities of the open programmes side by side.
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Visit Wohnsitz AuslandQuestions about Nauru
Can I apply for Nauru citizenship in 2026?
Yes. The Program Office accepts applications on a rolling basis, and Cabinet has extended the reduced contribution under the Iruwa Initiative to 31 December 2026. You apply through an agent licensed by the Program Office; the authority does not take applications directly.
What does a Nauru passport cost in total?
On your own, you pay 102,700 USD with the Iruwa Initiative: a 90,000 USD contribution, a 5,000 USD application fee, 6,000 USD for due diligence, 500 USD for the passport and 1,200 USD for bank checks. A married couple with two children under 16 comes to 115,700 USD. At the standard contribution of 115,000 USD, the totals are 127,700 and 140,700 USD.
Which deadline counts for the 90,000 USD?
The special project covers applications the Program Office accepts by 31 December 2026, and only a complete application with every fee paid is accepted. If you want to be sure of the lower price, file your complete documents in good time.
Do I have to travel to Nauru or live there?
No. There is no residence requirement and no minimum stay. An interview can take place by video, and you take the oath of allegiance by video link or before a notary in your own country.
Who can I include in my application?
Your spouse, your children and your spouse's children with no age limit, the parents and grandparents of both of you, and siblings. Each dependant aged 16 or over adds 2,000 USD to the contribution, each sibling 15,000 USD; children under 16 pay no contribution.
Can I keep my current citizenship?
Nauru expressly allows dual citizenship and does not ask you to renounce. Whether your home country lets you hold a second citizenship depends on its own law.
Official sources
- RONLAW: Naoero Economic and Climate Resilience Citizenship Act 2024 (consolidated version, with the special projects SL 4 and SL 28 of 2026)
- RONLAW: Naoero Economic and Climate Resilience Citizenship Regulations 2024 (consolidated version, Schedules 1 to 3)
- RONLAW: Naoero Citizenship Act 2017 (consolidated version), s 16
- Naoero Program Office
- Naoero Program Office: Contribution
- Naoero Program Office: Frequently Asked Questions
Your second passport begins with a decision.
You have worked hard to build a life full of possibilities. Now it is about expanding them, for you and for your family. Talk to Daniel Taborek about your budget, your family and the route to your second citizenship. Find out which passport should enrich your future.