BN · AsiaCI · Africa
Brunei vs Ivory Coast: tax rates compared
Ivory Coast has an income tax rate of 32%, 32pp above Brunei's 0%. The 200-country average is 28%: Brunei sits below it, Ivory Coast sits above 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 | CI | Difference |
|---|---|---|---|
| Income Tax | 0% | 32% | CI +32 pplargest gap |
| Corporate Tax | 18.5% | 25% | CI +6.5 pp |
| VAT | 0% | 18% | CI +18 pp |
| Capital Gains Tax | 0% | 17% | CI +17 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 |
| Ivory Coast | 32% | Source: PWC Worldwide Tax Summaries — Ivory Coast (Côte d'Ivoire) (Individual, Taxes on personal income) · as of 2026-03-11 |
| Difference | −32 pp | Ivory Coast higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Ivory Coast | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −6.5 pp | Ivory Coast higher |
Ivory Coast has a corporate tax rate of 25%, 6.5pp above Brunei's 18.5%. The 201-country average is 22.6%: Brunei sits below it, Ivory Coast sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22 |
| Ivory Coast | 18% | Source: PWC Worldwide Tax Summaries — Ivory Coast (Côte d'Ivoire) (Corporate, Other taxes) · as of 2026-03-11 |
| Difference | −18 pp | Ivory Coast higher |
Ivory Coast has a VAT rate of 18%, 18pp above Brunei's 0%. The 181-country average is 15%: Brunei sits below it, Ivory Coast 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 |
| Ivory Coast | 17% | Source: Code Général des Impôts de Côte d'Ivoire (2025 consolidated edition), Articles 180 and 182 · as of 2025-01-01 |
| Difference | −17 pp | Ivory Coast higher |
Ivory Coast has a capital gains tax rate of 17%, 17pp above Brunei's 0%. The 175-country average is 10.3%: Brunei sits below it, Ivory Coast sits above it. Brunei's figure is dated 2026-01-22 and Ivory Coast's 2025-01-01, 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 |
| Ivory Coast | 0% | Source: PWC Worldwide Tax Summaries — Ivory Coast (Cote d'Ivoire) (Individual, Other taxes) · as of 2026-03-11 |
| Difference | 0 pp | displayed rates match |
Brunei and Ivory Coast share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.