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Brunei vs Mauritius: tax rates compared
Mauritius's income tax rate is 20pp higher than Brunei's (20% vs 0%). The 200-country average is 28%: both sit below it. Brunei's figure is dated 2026-01-22 and Mauritius's 2025-07-01, 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 | MU | Difference |
|---|---|---|---|
| Income Tax | 0% | 20% | MU +20 pplargest gap |
| Corporate Tax | 18.5% | 15% | BN +3.5 pp |
| VAT | 0% | 15% | MU +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 |
| Mauritius | 20% | Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Taxes on personal income) · as of 2025-07-01 |
| Difference | −20 pp | Mauritius higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Mauritius | 15% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | +3.5 pp | Brunei higher |
Brunei's corporate tax rate is 3.5pp higher than Mauritius's (18.5% vs 15%). 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 |
| Mauritius | 15% | Source: PWC Worldwide Tax Summaries — Mauritius (Corporate, Other taxes) · as of 2026-06-15 |
| Difference | −15 pp | Mauritius higher |
Mauritius's VAT rate is 15pp higher than Brunei's (15% vs 0%). The 181-country average is 15%: Brunei sits below it, Mauritius matches the world average.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22 |
| Mauritius | 0% | Source: PwC Worldwide Tax Summaries — Mauritius (Individual, Income determination) · as of 2026-06-15 |
| Difference | 0 pp | displayed rates match |
Brunei's capital gains tax rate is identical to Mauritius's — both sit at 0%. The 175-country average is 10.3%: 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 |
| Mauritius | 0% | Source: PWC Worldwide Tax Summaries — Mauritius (Individual, Other taxes) · as of 2026-06-15 |
| Difference | 0 pp | displayed rates match |
Brunei's wealth tax rate is identical to Mauritius's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.