The 60-second version
Nauru exit needs employer tax certificate and Revenue Office compliance letter. I export pension statements, close AUD account, wire to NRE, and map RNOR for government and processing payroll.
Revenue Office clearance before closing Yaren payroll account
Nauru has no personal income tax for most residents — still obtain employer settlement and pension contribution statements for India overlap-year records.
Government, phosphate processing, and regional processing centre payroll common — contracts often pay AUD.
Kiribati neighbour: Kiribati guide for Tarawa parallel exit.
Nauru lanes
| Item | Nauru | India |
|---|---|---|
| Income tax | Often nil | Residency tax |
| Pension | Export stmt | Form 67 if needed |
| AUD bank | Close | NRE wire |
| Work permit | Cancel | OCI/resident |
Nauru exit
Settlement
Employer final letter.
Revenue letter
Compliance cert.
Pension export
Contribution PDF.
Wire AUD/USD
SWIFT to NRE.
ITR
Overlap-year filing.
Flow
Nauru kit
- Employer letter.
- Pension PDF.
- Bank closure.
- SWIFT receipt.
- Passport stamps.
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AUD payroll
Most Nauru contracts pay AUD — wire AUD to NRE or convert at Bendigo Bank before departure.
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Nauru income tax?
Often nil for expats — India still taxes worldwide income once ROR.
RNOR?
Foreign salary may be exempt if RNOR conditions met.
Kiribati neighbour?
Kiribati guide for Pacific parallel exit.
Form 67?
Usually not needed if Nauru tax nil — keep employer letter.
Australia hub?
Australia return guide if transiting Brisbane.
Remote work?
India taxes from return date as resident.
Your country's rules are the starting point, not the finish line.
Tax exits, pension continuity, banking notifications — the India side has its own rules too. Get both sides clear.