Nauru is one of Taiwan's four remaining Pacific allies after Solomon Islands and Kiribati cut ties last week in favour of China.
Tuvalu, the Marshall Islands and Palau have all since re-affirmed links with Taiwan, as did Nauru's president, Lionel Aingimea, on Thursday.
"Taiwan has been a good partner and has worked closely with us in many sectors that have brought great benefits to the people of Nauru," Mr Aingimea said.
"Both Taiwan and Nauru have different challenges, but what links us are the values of democracy, freedom, the rule of law and global responsibility."
Mr Aingimea noted that Nauru's Parliament passed a historic resolution in March recognising Taiwan's sovereign rights.
Nauru would continue to support Taiwan's involvement in world forums and wants Taiwan to participate in the United Nations.
"Nauru considers its relationship with Taiwan as that of family and we stand with Taiwan in upholding democratic values and the rule of law," President Aingimea affirmed.