BN · AsiaNZ · Oceania
Brunei vs New Zealand: tax rates compared
New Zealand's income tax rate is 39pp higher than Brunei's (39% vs 0%). The 200-country average is 28%: Brunei sits below it, New Zealand sits above it. Brunei's figure is dated 2026-01-22 and New Zealand'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 | NZ | Difference |
|---|---|---|---|
| Income Tax | 0% | 39% | NZ +39 pplargest gap |
| Corporate Tax | 18.5% | 28% | NZ +9.5 pp |
| VAT | 0% | 15% | NZ +15 pp |
| Capital Gains Tax | 0% | 0% | match |
| Crypto Tax | 0% | 39% | NZ +39 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 |
| New Zealand | 39% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −39 pp | New Zealand higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| New Zealand | 28% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −9.5 pp | New Zealand higher |
New Zealand's corporate tax rate is 9.5pp higher than Brunei's (28% vs 18.5%). The 201-country average is 22.6%: Brunei sits below it, New Zealand sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22 |
| New Zealand | 15% | Source: PWC Worldwide Tax Summaries — New Zealand (Corporate, Other taxes) · as of 2026-07-06 |
| Difference | −15 pp | New Zealand higher |
New Zealand's VAT rate is 15pp higher than Brunei's (15% vs 0%). The 181-country average is 15%: Brunei sits below it, New Zealand 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 |
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Individual, Income determination) · as of 2026-07-06 |
| Difference | 0 pp | displayed rates match |
Brunei's capital gains tax rate is identical to New Zealand's — both sit at 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 |
| New Zealand | 39% | Source: Inland Revenue (IRD) — "Crypto investors urged to get tax compliant" · as of 2026-04-20 |
| Difference | −39 pp | New Zealand higher |
New Zealand's crypto tax rate is 39pp higher than Brunei's (39% vs 0%). The 88-country average is 13%: Brunei sits below it, New Zealand sits above 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 |
| New Zealand | 0% | Source: PWC Worldwide Tax Summaries — New Zealand (Net wealth/worth tax rates) · as of 2026-07-06 |
| Difference | 0 pp | displayed rates match |
Brunei's wealth tax rate is identical to New Zealand's — both sit at 0%. The 193-country average is 0.1%: both sit below it.