Data-center law in Nauru
National jurisdiction · as of 2026-09-05
Nauru has no dedicated data-centre siting, permitting, environmental-review, energy-grid, water-utility, construction, or air-operations statute, and no known investment-incentive regime naming information technology or data infrastructure as a distinct sector.
The Business Tax Act 2016 imposes business profits tax, small business tax, non-resident tax, and international transportation business tax on commercial activity generally; its exempt-income provisions cover diplomatic and international-organisation privileges, non-profit organisations, and agreements for financial, technical, humanitarian, or administrative assistance to the Government that Cabinet has concurred with in writing, none of which functions as a general investment-project incentive for a private capital project such as a data centre.
Instruments on record
No data-center law on record for this jurisdiction yet. Absence of a record here is a coverage gap, not a finding that the jurisdiction has no law.
Every entry cites the instrument it describes. None of it is legal advice: verify a citation before relying on it. Full sourcing: read the methodology. The rest of the record: all jurisdictions.