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Brunei vs Jamaica: tax rates compared
Jamaica's income tax rate is 30pp higher than Brunei's (30% vs 0%). The 200-country average is 28%: Brunei sits below it, Jamaica sits above it. Brunei's figure is dated 2026-01-22 and Jamaica's 2025-12-31, so the two rates come from different data vintages.
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 | JM | Difference |
|---|---|---|---|
| Income Tax | 0% | 30% | JM +30 pplargest gap |
| Corporate Tax | 18.5% | 25% | JM +6.5 pp |
| VAT | 0% | 15% | JM +15 pp |
| Capital Gains 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 |
| Jamaica | 30% | Source: PWC Worldwide Tax Summaries — Jamaica (Individual, Taxes on personal income) · as of 2025-12-31 |
| Difference | −30 pp | Jamaica higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Jamaica | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −6.5 pp | Jamaica higher |
Jamaica's corporate tax rate is 6.5pp higher than Brunei's (25% vs 18.5%). The 201-country average is 22.6%: Brunei sits below it, Jamaica sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22 |
| Jamaica | 15% | Source: PWC Worldwide Tax Summaries — Jamaica (Corporate, Other taxes) · as of 2025-12-31 |
| Difference | −15 pp | Jamaica higher |
Jamaica's VAT rate is 15pp higher than Brunei's (15% vs 0%). The 181-country average is 15%: Brunei sits below it, Jamaica matches the world average. Brunei's figure is dated 2026-01-22 and Jamaica'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 |
| Jamaica | 0% | Source: PWC Worldwide Tax Summaries — Jamaica (Individual, Income determination) · as of 2025-12-31 |
| Difference | 0 pp | displayed rates match |
Brunei's capital gains tax rate is identical to Jamaica's — both sit at 0%. The 175-country average is 10.3%: both sit below it. Brunei's figure is dated 2026-01-22 and Jamaica's 2025-12-31, 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 |
| Jamaica | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-12-31 |
| Difference | 0 pp | displayed rates match |
Brunei's wealth tax rate is identical to Jamaica's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Brunei's figure is dated 2026-01-22 and Jamaica's 2025-12-31, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.