BN · AsiaMY · Asia
Brunei vs Malaysia: tax rates compared
Between the two, Malaysia's income tax rate (30%) tops Brunei's (0%) by 30pp. The 200-country average is 28%: Brunei sits below it, Malaysia 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 | MY | Difference |
|---|---|---|---|
| Income Tax | 0% | 30% | MY +30 pplargest gap |
| Corporate Tax | 18.5% | 24% | MY +5.5 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto 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 |
| Malaysia | 30% | Source: PWC Worldwide Tax Summaries — Malaysia (Individual, Taxes on personal income) · as of 2026-06-16 |
| Difference | −30 pp | Malaysia higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Malaysia | 24% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −5.5 pp | Malaysia higher |
Between the two, Malaysia's corporate tax rate (24%) tops Brunei's (18.5%) by 5.5pp. The 201-country average is 22.6%: Brunei sits below it, Malaysia 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 |
| Malaysia | 0% | Source: PwC Worldwide Tax Summaries — Malaysia (Individual, Income determination) · as of 2026-06-16 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Brunei and Malaysia both post a capital gains tax rate of 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 |
| Malaysia | 0% | Source: Inland Revenue Board of Malaysia (LHDN) — Guidelines on Tax Treatment on Digital Currency Transaction (2nd Edition) · as of 2025-12-05 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Brunei and Malaysia both post a crypto tax rate of 0%. The 88-country average is 13%: both sit below it. Brunei's figure is dated 2026-01-22 and Malaysia's 2025-12-05, 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 |
| Malaysia | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2026-06-16 |
| Difference | 0 pp | displayed rates match |
There's no gap here — Brunei and Malaysia both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: VAT.