BN · AsiaHK · Asia
Brunei vs Hong Kong: tax rates compared
Hong Kong has an income tax rate of 17%, 17pp above Brunei's 0%. The 200-country average is 28%: both sit below it. Brunei's figure is dated 2026-01-22 and Hong Kong's 2025-12-31, 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 | HK | Difference |
|---|---|---|---|
| Income Tax | 0% | 17% | HK +17 pplargest gap |
| Corporate Tax | 18.5% | 16.5% | BN +2 pp |
| VAT | 0% | 0% | match |
| Capital Gains Tax | 0% | 0% | match |
| 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 |
| Hong Kong | 17% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | −17 pp | Hong Kong higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Hong Kong | 16.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +2 pp | Brunei higher |
Brunei has a corporate tax rate of 18.5%, 2pp above Hong Kong's 16.5%. The 201-country average is 22.6%: both sit below it.
VAT
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22 |
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | 0 pp | displayed rates match |
Brunei and Hong Kong share the same VAT rate: 0%. The 181-country average is 15%: both sit below it. Brunei's figure is dated 2026-01-22 and Hong Kong's 2025-12-31, 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 |
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Income determination) · as of 2025-12-31 |
| Difference | 0 pp | displayed rates match |
Brunei and Hong Kong share the same capital gains tax rate: 0%. The 175-country average is 10.3%: both sit below it. Brunei's figure is dated 2026-01-22 and Hong Kong's 2025-12-31, 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 |
| Hong Kong | 0% | Source: Hong Kong Inland Revenue Department — Departmental Interpretation and Practice Notes No. 39 (Revised): Digital Economy, Electronic Commerce and Digital Assets · as of 2020-03-01 |
| Difference | 0 pp | displayed rates match |
Brunei and Hong Kong share the same crypto tax rate: 0%. The 88-country average is 13%: both sit below it. Brunei's figure is dated 2026-01-22 and Hong Kong's 2020-03-01, 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 |
| Hong Kong | 0% | Source: PWC Worldwide Tax Summaries — Hong Kong SAR (Individual, Other taxes) · as of 2025-12-31 |
| Difference | 0 pp | displayed rates match |
Brunei and Hong Kong 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 Hong Kong's 2025-12-31, so the two rates come from different data vintages.