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Brunei vs France: tax rates compared
France has an income tax rate of 55.4%, 55.4pp above Brunei's 0%. The 200-country average is 28%: Brunei sits below it, France sits above it. Brunei's figure is dated 2026-01-22 and France's 2025-01-01, so the two rates come from different data vintages.
Verified data covers six of the six tracked tax types for both countries; every rate below is cited to its source and dated.
At a glance
| Tax | BN | FR | Difference |
|---|---|---|---|
| Income Tax | 0% | 55.4% | FR +55.4 pplargest gap |
| Corporate Tax | 18.5% | 36.1% | FR +17.6 pp |
| VAT | 0% | 20% | FR +20 pp |
| Capital Gains Tax | 0% | 31.4% | FR +31.4 pp |
| Crypto Tax | 0% | 30% | FR +30 pp |
| 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 |
| France | 55.4% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −55.4 pp | France higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| France | 36.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −17.6 pp | France higher |
France has a corporate tax rate of 36.1%, 17.6pp above Brunei's 18.5%. The 201-country average is 22.6%: Brunei sits below it, France sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22 |
| France | 20% | Source: PWC Worldwide Tax Summaries — France (Corporate, Other taxes) · as of 2026-04-24 |
| Difference | −20 pp | France higher |
France has a VAT rate of 20%, 20pp above Brunei's 0%. The 181-country average is 15%: Brunei sits below it, France sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22 |
| France | 31.4% | Source: PwC Worldwide Tax Summaries — France, Individual - Other taxes · as of 2025-01-01 |
| Difference | −31.4 pp | France higher |
France has a capital gains tax rate of 31.4%, 31.4pp above Brunei's 0%. The 175-country average is 10.3%: Brunei sits below it, France sits above it. Brunei's figure is dated 2026-01-22 and France's 2025-01-01, so the two rates come from different data vintages.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22 |
| France | 30% | Source: BOFiP-Impôts — RPPM, Cession d'actifs numériques à titre occasionnel, Modalités d'imposition (BOI-RPPM-PVBMC-30-30) · as of 2024-04-23 |
| Difference | −30 pp | France higher |
France has a crypto tax rate of 30%, 30pp above Brunei's 0%. The 88-country average is 13%: Brunei sits below it, France sits above it. Brunei's figure is dated 2026-01-22 and France's 2024-04-23, 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 |
| France | 0% | Source: Service-Public.fr — Impôt sur la fortune immobilière (IFI) · as of 2025-01-01 |
| Difference | 0 pp | displayed rates match |
Brunei and France share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Brunei's figure is dated 2026-01-22 and France's 2025-01-01, so the two rates come from different data vintages.