Australian taxpayers will prop up Nauru's ailing finances more than residents of the tiny Pacific Island nation.
Australia will provide at least A$38 million ($41 million) for the island government's annual budget of nearly A$112 million in 2014-15.
But the 10,000 residents, some of whom will pay income tax forthe first time, contribute only A$4 million.
Nauru receives a A$1000-a-month visa fee - A$13.2 million a year - from Australia for each of about 1100 asylum seekers being held at the island's detention centre, which employs 790 Nauruans.
It will get another A$5 million from resettlement visas for asylum seekers found to be refugees.
So far, Nauru has resettled 41 refugees on a temporary basis until a third country, expected to be Cambodia, agrees to a deal with Australia.
On top of the visa charges, Canberra also pays A$20.7 million for development assistance. An A$6000 business visa fee for expatriate workers will raise A$1.56 million. Last year the visa fee for journalists was hiked from A$200 to A$8000.
High-income earners on Nauru will pay a flat 10 per cent income tax rate from October 1, netting the budget about A$4 million.