BN · AsiaPK · Asia
Brunei vs Pakistan: tax rates compared
Pakistan has an income tax rate of 35%, 35pp above Brunei's 0%. The 200-country average is 28%: Brunei sits below it, Pakistan 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 | PK | Difference |
|---|---|---|---|
| Income Tax | 0% | 35% | PK +35 pplargest gap |
| Corporate Tax | 18.5% | 29% | PK +10.5 pp |
| VAT | 0% | 18% | PK +18 pp |
| Capital Gains Tax | 0% | 15% | PK +15 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 |
| Pakistan | 35% | Source: PWC Worldwide Tax Summaries — Pakistan (Individual, Taxes on personal income) · as of 2026-01-19 |
| Difference | −35 pp | Pakistan higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Pakistan | 29% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −10.5 pp | Pakistan higher |
Pakistan has a corporate tax rate of 29%, 10.5pp above Brunei's 18.5%. The 201-country average is 22.6%: Brunei sits below it, Pakistan sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22 |
| Pakistan | 18% | Source: PWC Worldwide Tax Summaries — Pakistan (Corporate, Other taxes) · as of 2026-01-19 |
| Difference | −18 pp | Pakistan higher |
Pakistan has a VAT rate of 18%, 18pp above Brunei's 0%. The 181-country average is 15%: Brunei sits below it, Pakistan 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 |
| Pakistan | 15% | Source: PWC Worldwide Tax Summaries — Pakistan (Individual, Income determination) · as of 2026-01-19 |
| Difference | −15 pp | Pakistan higher |
Pakistan has a capital gains tax rate of 15%, 15pp above Brunei's 0%. The 175-country average is 10.3%: Brunei sits below it, Pakistan 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 |
| Pakistan | 0% | Source: PWC Worldwide Tax Summaries — Pakistan (Individual, Other taxes) · as of 2026-01-19 |
| Difference | 0 pp | displayed rates match |
Brunei and Pakistan share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.