BN · AsiaDE · Europe
Brunei vs Germany: tax rates compared
Germany's income tax rate is 47.5pp higher than Brunei's (47.5% vs 0%). The 200-country average is 28%: Brunei sits below it, Germany sits above it. Brunei's figure is dated 2026-01-22 and Germany'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 | DE | Difference |
|---|---|---|---|
| Income Tax | 0% | 47.5% | DE +47.5 pplargest gap |
| Corporate Tax | 18.5% | 30.1% | DE +11.6 pp |
| VAT | 0% | 19% | DE +19 pp |
| Capital Gains Tax | 0% | 25% | DE +25 pp |
| Crypto 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 |
| Germany | 47.5% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −47.5 pp | Germany higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Germany | 30.1% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −11.6 pp | Germany higher |
Germany's corporate tax rate is 11.6pp higher than Brunei's (30.1% vs 18.5%). The 201-country average is 22.6%: Brunei sits below it, Germany sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22 |
| Germany | 19% | Source: PWC Worldwide Tax Summaries — Germany (Corporate, Other taxes) · as of 2026-06-30 |
| Difference | −19 pp | Germany higher |
Germany's VAT rate is 19pp higher than Brunei's (19% vs 0%). The 181-country average is 15%: Brunei sits below it, Germany 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 |
| Germany | 25% | Source: PwC Worldwide Tax Summaries — Germany, Individual - Income determination · as of 2026-06-30 |
| Difference | −25 pp | Germany higher |
Germany's capital gains tax rate is 25pp higher than Brunei's (25% vs 0%). The 175-country average is 10.3%: Brunei sits below it, Germany sits above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22 |
| Germany | 0% | Source: Bundesministerium der Finanzen — Einzelfragen zur ertragsteuerrechtlichen Behandlung von Kryptowerten (BMF-Schreiben vom 6. März 2025) · as of 2025-03-06 |
| Difference | 0 pp | displayed rates match |
Brunei's crypto tax rate is identical to Germany's — both sit at 0%. The 88-country average is 13%: both sit below it. Brunei's figure is dated 2026-01-22 and Germany's 2025-03-06, 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 |
| Germany | 0% | Source: PWC Worldwide Tax Summaries — Germany (Individual, Other taxes) · as of 2026-06-30 |
| Difference | 0 pp | displayed rates match |
Brunei's wealth tax rate is identical to Germany's — both sit at 0%. The 193-country average is 0.1%: both sit below it.