Back to countries
Country guide

Nauru

Nauru uses a single Tax Identification Number issued by the Nauru Revenue Office for taxpayers that must register, including individuals and legal entities.

NR NRU 1 TIN type Last reviewed 2026-06-05

TIN types

1 published format. Open a type to see examples, structure details, and official sources.

Validate Nauru TIN
Nauru Tax Identification Number (TIN)
Current Individuals Entities

Nauru Revenue Office (NRO)

The Nauru TIN is the taxpayer's own tax identifier generated through the Nauru TIN registration system and used on tax returns, notices, and other tax-law documents.

Details
Examples
123-456-789
Where to find it

On NRO TIN registration and variation records, Business Profits Tax and Employment and Services Tax forms, assessment notices, tax correspondence, receipts, remittance advice, and some customs or account-billing documents.

Common names
TIN Tax Identification Number Taxpayer Identification Number
Structure
1-3 First digit group Software-generated part of the identifier.
5-7 Second digit group Software-generated part of the identifier.
9-11 Final digit group Software-generated part of the identifier.
Official source
oecd.org naurufinance.info live-dof-nauru.pantheonsite.io nauru.gov.nr