BN · Asia ↔ NR · Oceania
Brunei vs Nauru: tax rates compared
Nauru'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, Nauru sits above it.
Verified data covers two of the six tracked tax types for both countries; every rate below is cited to its source and dated.
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Nauru | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −6.5 pp | Nauru higherlargest gap on this page |
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Net wealth/worth tax rates) · as of 2026-01-22 |
| Nauru | 0% | Source: Department of Finance, Republic of Nauru — NRO administered legislation · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Brunei's wealth tax rate is identical to Nauru's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Income Tax, VAT, Capital Gains Tax, Crypto Tax.