TaxGlass

BN · AsiaDJ · Africa

Brunei vs Djibouti: tax rates compared

Between the two, Djibouti's income tax rate (30%) tops Brunei's (0%) by 30pp. The 200-country average is 28%: Brunei sits below it, Djibouti sits above it. Brunei's figure is dated 2026-01-22 and Djibouti's 2011-01-01, so the two rates come from different data vintages.

Verified data covers three of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income0%30%Corporate18.5%25%VAT0%7%
three shared taxes, side by side
Tax BN DJDifference
Income Tax0%30%DJ +30 pplargest gap
Corporate Tax18.5%25%DJ +6.5 pp
VAT0%7%DJ +7 pp

Income Tax

Income Tax, side by side
CountryRateSource
Brunei0%Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Taxes on personal income) · as of 2026-01-22
Djibouti30%Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 (Article 15) · as of 2011-01-01
Difference−30 ppDjibouti higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Brunei18.5%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Djibouti25%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−6.5 ppDjibouti higher

Between the two, Djibouti's corporate tax rate (25%) tops Brunei's (18.5%) by 6.5pp. The 201-country average is 22.6%: Brunei sits below it, Djibouti sits above it.

VAT

VAT, side by side
CountryRateSource
Brunei0%Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22
Djibouti7%Source: Ministère des Finances (Djibouti) — Code Général des Impôts 2011 · as of 2011-01-01
Difference−7 ppDjibouti higher

Between the two, Djibouti's VAT rate (7%) tops Brunei's (0%) by 7pp. The 181-country average is 15%: both sit below it. Brunei's figure is dated 2026-01-22 and Djibouti's 2011-01-01, so the two rates come from different data vintages.

Not covered for both countries yet: Capital Gains Tax, Crypto Tax, Wealth Tax.