BN · AsiaXK · Europe
Brunei vs Kosovo: tax rates compared
Kosovo's income tax rate is 10pp higher than Brunei's (10% vs 0%). The 200-country average is 28%: both sit below 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 | XK | Difference |
|---|---|---|---|
| Income Tax | 0% | 10% | XK +10 pp |
| Corporate Tax | 18.5% | 10% | BN +8.5 pp |
| VAT | 0% | 18% | XK +18 pplargest gap |
| Capital Gains Tax | 0% | 10% | XK +10 pp |
| Crypto Tax | 0% | 10% | XK +10 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 |
| Kosovo | 10% | Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Taxes on personal income) · as of 2026-01-13 |
| Difference | −10 pp | Kosovo higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Kosovo | 10% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +8.5 pp | Brunei higher |
Brunei's corporate tax rate is 8.5pp higher than Kosovo's (18.5% vs 10%). 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 |
| Kosovo | 18% | Source: PWC Worldwide Tax Summaries — Kosovo (Corporate, Other taxes) · as of 2026-01-13 |
| Difference | −18 pp | Kosovo higher |
Kosovo's VAT rate is 18pp higher than Brunei's (18% vs 0%). The 181-country average is 15%: Brunei sits below it, Kosovo 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 |
| Kosovo | 10% | Source: PWC Worldwide Tax Summaries — Capital gains tax (CGT) rates (quick chart, Kosovo individual row) · as of 2026-01-13 |
| Difference | −10 pp | Kosovo higher |
Kosovo's capital gains tax rate is 10pp higher than Brunei's (10% vs 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 |
| Kosovo | 10% | Source: Tax Administration of Kosovo (ATK) — "Cryptocurrencies: meaning and tax treatment of income from this activity" · as of 2026-07-19 |
| Difference | −10 pp | Kosovo higher |
Kosovo's crypto tax rate is 10pp higher than Brunei's (10% vs 0%). The 88-country average is 13%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Net wealth/worth tax rates) · as of 2026-01-22 |
| Kosovo | 0% | Source: PWC Worldwide Tax Summaries — Kosovo (Individual, Other taxes) · as of 2026-01-13 |
| Difference | 0 pp | displayed rates match |
Brunei's wealth tax rate is identical to Kosovo's — both sit at 0%. The 193-country average is 0.1%: both sit below it.