BN · AsiaIM · Europe

Brunei vs Isle of Man: tax rates compared

Isle of Man's income tax rate is 21pp higher than Brunei's (21% vs 0%). 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

0102030405060Income0%21%Corporate0%18.5%VAT0%20%Capital Gains0%Wealth Tax0%
five shared taxes, side by side
Tax BN IMDifference
Income Tax0%21%IM +21 pplargest gap
Corporate Tax18.5%0%BN +18.5 pp
VAT0%20%IM +20 pp
Capital Gains Tax0%0%match
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Brunei0%Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Taxes on personal income) · as of 2026-01-22
Isle of Man21%Source: PWC Worldwide Tax Summaries — Isle of Man (Individual, Taxes on personal income) · as of 2026-02-06
Difference−21 ppIsle of Man higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Brunei18.5%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Isle of Man0%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+18.5 ppBrunei higher

Brunei's corporate tax rate is 18.5pp higher than Isle of Man's (18.5% vs 0%). The 201-country average is 22.6%: both sit below it.

VAT

VAT, side by side
CountryRateSource
Brunei0%Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22
Isle of Man20%Source: PWC Worldwide Tax Summaries — Isle of Man (Corporate, Other taxes) · as of 2026-02-06
Difference−20 ppIsle of Man higher

Isle of Man's VAT rate is 20pp higher than Brunei's (20% vs 0%). The 181-country average is 15%: Brunei sits below it, Isle of Man sits above it.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Brunei0%Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22
Isle of Man0%Source: PWC Worldwide Tax Summaries — Isle of Man (Individual, Income determination) · as of 2026-02-06
Difference0 ppdisplayed rates match

Brunei's capital gains tax rate is identical to Isle of Man's — both sit at 0%. The 175-country average is 10.3%: both sit below it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Brunei0%Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Net wealth/worth tax rates) · as of 2026-01-22
Isle of Man0%Source: PWC Worldwide Tax Summaries — Isle of Man (Individual, Other taxes) · as of 2026-02-06
Difference0 ppdisplayed rates match

Brunei's wealth tax rate is identical to Isle of Man's — both sit at 0%. The 193-country average is 0.1%: both sit below it.

Not covered for both countries yet: Crypto Tax.