BN · AsiaFJ · Oceania
Brunei vs Fiji: tax rates compared
Between the two, Fiji's income tax rate (20%) tops Brunei's (0%) by 20pp. The 200-country average is 28%: both sit below it.
Verified data covers five of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | BN | FJ | Difference |
|---|---|---|---|
| Income Tax | 0% | 20% | FJ +20 pplargest gap |
| Corporate Tax | 18.5% | 25% | FJ +6.5 pp |
| VAT | 0% | 12.5% | FJ +12.5 pp |
| Capital Gains Tax | 0% | 0% | match |
| Wealth Tax | 0% | 0% | match |
Income Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Taxes on personal income) · as of 2026-01-22 |
| Fiji | 20% | Source: Fiji Revenue and Customs Service — Tax Rates and Codes · as of 2026-06-02 |
| Difference | −20 pp | Fiji higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Fiji | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −6.5 pp | Fiji higher |
Between the two, Fiji's corporate tax rate (25%) tops Brunei's (18.5%) by 6.5pp. The 201-country average is 22.6%: Brunei sits below it, Fiji sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22 |
| Fiji | 12.5% | Source: Fiji Revenue and Customs Service — VAT Guide · as of 2025-08-01 |
| Difference | −12.5 pp | Fiji higher |
Between the two, Fiji's VAT rate (12.5%) tops Brunei's (0%) by 12.5pp. The 181-country average is 15%: both sit below it. Brunei's figure is dated 2026-01-22 and Fiji's 2025-08-01, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22 |
| Fiji | 0% | Source: Fiji Revenue & Customs Service — Capital Gains Tax · as of 2025-08-13 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Brunei and Fiji both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it. Brunei's figure is dated 2026-01-22 and Fiji's 2025-08-13, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Net wealth/worth tax rates) · as of 2026-01-22 |
| Fiji | 0% | Source: Fiji Revenue and Customs Service — Taxation services · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Brunei and Fiji both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.