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Brunei vs Indonesia: tax rates compared
Indonesia has an income tax rate of 35%, 35pp above Brunei's 0%. The 200-country average is 28%: Brunei sits below it, Indonesia sits above it.
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 | ID | Difference |
|---|---|---|---|
| Income Tax | 0% | 35% | ID +35 pplargest gap |
| Corporate Tax | 18.5% | 22% | ID +3.5 pp |
| VAT | 0% | 12% | ID +12 pp |
| Capital Gains Tax | 0% | 0.1% | ID +0.1 pp |
| Crypto Tax | 0% | 0.2% | ID +0.2 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 |
| Indonesia | 35% | Source: PWC Worldwide Tax Summaries — Indonesia (Individual, Taxes on personal income) · as of 2026-06-11 |
| Difference | −35 pp | Indonesia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Indonesia | 22% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −3.5 pp | Indonesia higher |
Indonesia has a corporate tax rate of 22%, 3.5pp above Brunei's 18.5%. 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 |
| Indonesia | 12% | Source: PWC Worldwide Tax Summaries — Indonesia (Corporate, Other taxes) · as of 2026-06-11 |
| Difference | −12 pp | Indonesia higher |
Indonesia has a VAT rate of 12%, 12pp above Brunei's 0%. 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 |
| Indonesia | 0.1% | Source: PWC Worldwide Tax Summaries — Indonesia (Individual, Other taxes) · as of 2026-06-11 |
| Difference | −0.1 pp | Indonesia higher |
Indonesia has a capital gains tax rate of 0.1%, 0.1pp above Brunei's 0%. The 175-country average is 10.3%: both sit below it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22 |
| Indonesia | 0.2% | Source: Direktorat Jenderal Pajak (Indonesian Directorate General of Taxes) — PMK 50/2025: Babak Baru Pemajakan Aset Kripto · as of 2025-08-01 |
| Difference | −0.2 pp | Indonesia higher |
Indonesia has a crypto tax rate of 0.2%, 0.2pp above Brunei's 0%. The 88-country average is 13%: both sit below it. Brunei's figure is dated 2026-01-22 and Indonesia's 2025-08-01, 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 |
| Indonesia | 0% | Source: PWC Worldwide Tax Summaries — Indonesia (Individual, Other taxes) · as of 2026-06-11 |
| Difference | 0 pp | displayed rates match |
Brunei and Indonesia share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.