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Brunei vs Peru: tax rates compared

Peru has an income tax rate of 30%, 30pp above Brunei's 0%. The 200-country average is 28%: Brunei sits below it, Peru 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

0102030405060Income0%30%Corporate18.5%29.5%VAT0%18%Capital Gains0%5%Wealth Tax0%
five shared taxes, side by side
Tax BN PEDifference
Income Tax0%30%PE +30 pplargest gap
Corporate Tax18.5%29.5%PE +11 pp
VAT0%18%PE +18 pp
Capital Gains Tax0%5%PE +5 pp
Wealth Tax0%0%match

Income Tax

Income Tax, side by side
CountryRateSource
Brunei0%Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Taxes on personal income) · as of 2026-01-22
Peru30%Source: PWC Worldwide Tax Summaries — Peru (Individual, Taxes on personal income) · as of 2026-07-13
Difference−30 ppPeru higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Brunei18.5%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Peru29.5%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference−11 ppPeru higher

Peru has a corporate tax rate of 29.5%, 11pp above Brunei's 18.5%. The 201-country average is 22.6%: Brunei sits below it, Peru sits above it.

VAT

VAT, side by side
CountryRateSource
Brunei0%Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22
Peru18%Source: PWC Worldwide Tax Summaries — Peru (Corporate, Other taxes) · as of 2026-07-13
Difference−18 ppPeru higher

Peru has a VAT rate of 18%, 18pp above Brunei's 0%. The 181-country average is 15%: Brunei sits below it, Peru sits above it.

Capital Gains Tax

Capital Gains Tax, side by side
CountryRateSource
Brunei0%Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22
Peru5%Source: PWC Worldwide Tax Summaries — Peru (Individual, Income determination) · as of 2026-07-13
Difference−5 ppPeru higher

Peru has a capital gains tax rate of 5%, 5pp above Brunei's 0%. The 175-country average is 10.3%: both sit below it.

Wealth Tax

Wealth Tax, side by side
CountryRateSource
Brunei0%Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Net wealth/worth tax rates) · as of 2026-01-22
Peru0%Source: EY Worldwide Personal Tax and Immigration Guide 2025-26 — Peru · as of 2025-10-01
Difference0 ppdisplayed rates match

Brunei and Peru share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it. Brunei's figure is dated 2026-01-22 and Peru's 2025-10-01, so the two rates come from different data vintages.

Not covered for both countries yet: Crypto Tax.