BN · AsiaGT · Americas
Brunei vs Guatemala: tax rates compared
Between the two, Guatemala's income tax rate (7%) tops Brunei's (0%) by 7pp. 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 | GT | Difference |
|---|---|---|---|
| Income Tax | 0% | 7% | GT +7 pp |
| Corporate Tax | 18.5% | 25% | GT +6.5 pp |
| VAT | 0% | 12% | GT +12 pplargest gap |
| Capital Gains Tax | 0% | 10% | GT +10 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 |
| Guatemala | 7% | Source: PwC Worldwide Tax Summaries — Guatemala, Individual - Taxes on personal income · as of 2026-06-09 |
| Difference | −7 pp | Guatemala higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Guatemala | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −6.5 pp | Guatemala higher |
Between the two, Guatemala's corporate tax rate (25%) tops Brunei's (18.5%) by 6.5pp. The 201-country average is 22.6%: Brunei sits below it, Guatemala sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22 |
| Guatemala | 12% | Source: PWC Worldwide Tax Summaries — Guatemala (Corporate, Other taxes) · as of 2026-06-09 |
| Difference | −12 pp | Guatemala higher |
Between the two, Guatemala's VAT rate (12%) tops Brunei's (0%) by 12pp. The 181-country average is 15%: both sit below it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22 |
| Guatemala | 10% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Income determination) · as of 2026-06-09 |
| Difference | −10 pp | Guatemala higher |
Between the two, Guatemala's capital gains tax rate (10%) tops Brunei's (0%) by 10pp. The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Net wealth/worth tax rates) · as of 2026-01-22 |
| Guatemala | 0% | Source: PWC Worldwide Tax Summaries — Guatemala (Individual, Other taxes) · as of 2026-06-09 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Brunei and Guatemala 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.