The Nauru Government has revised its income tax schedule and Nauruans will not pay any tax unless they earn in excess of 8,000 Australian dollars a month.
The island introduced an Employment and Services Tax, Nauru's first such tax, at the beginning of October.
It will primarily apply to the hundreds of expatriate workers on the island to run the Australian asylum seeker detention centres.
For those workers the tax is set at 10 percent on their gross income.
Nauru is also preparing a tax on business incomes.
