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Brunei vs Japan: tax rates compared
Japan's income tax rate is 55.9pp higher than Brunei's (55.9% vs 0%). The 200-country average is 28%: Brunei sits below it, Japan sits above it. Brunei's figure is dated 2026-01-22 and Japan's 2025-01-01, 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 | JP | Difference |
|---|---|---|---|
| Income Tax | 0% | 55.9% | JP +55.9 pplargest gap |
| Corporate Tax | 18.5% | 29.7% | JP +11.2 pp |
| VAT | 0% | 10% | JP +10 pp |
| Capital Gains Tax | 0% | 20.3% | JP +20.3 pp |
| Crypto Tax | 0% | 55% | JP +55 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 |
| Japan | 55.9% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −55.9 pp | Japan higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Japan | 29.7% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −11.2 pp | Japan higher |
Japan's corporate tax rate is 11.2pp higher than Brunei's (29.7% vs 18.5%). The 201-country average is 22.6%: Brunei sits below it, Japan sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22 |
| Japan | 10% | Source: PWC Worldwide Tax Summaries — Japan (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | −10 pp | Japan higher |
Japan's VAT rate is 10pp higher than Brunei's (10% vs 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 |
| Japan | 20.3% | Source: PWC Worldwide Tax Summaries — Japan (Individual, Income determination) · as of 2026-01-13 |
| Difference | −20.3 pp | Japan higher |
Japan's capital gains tax rate is 20.3pp higher than Brunei's (20.3% vs 0%). The 175-country average is 10.3%: Brunei sits below it, Japan sits above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22 |
| Japan | 55% | Source: PWC Japan — Japan Tax Update: Overview of 2026 Tax Reform Proposals (December 2025) · as of 2025-12-19 |
| Difference | −55 pp | Japan higher |
Japan's crypto tax rate is 55pp higher than Brunei's (55% vs 0%). The 88-country average is 13%: Brunei sits below it, Japan sits above it. Brunei's figure is dated 2026-01-22 and Japan's 2025-12-19, 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 |
| Japan | 0% | Source: PWC Worldwide Tax Summaries — Japan (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Brunei's wealth tax rate is identical to Japan's — both sit at 0%. The 193-country average is 0.1%: both sit below it.