BN · AsiaPT · Europe
Brunei vs Portugal: tax rates compared
Portugal has an income tax rate of 53%, 53pp above Brunei's 0%. The 200-country average is 28%: Brunei sits below it, Portugal sits above it. Brunei's figure is dated 2026-01-22 and Portugal'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 | PT | Difference |
|---|---|---|---|
| Income Tax | 0% | 53% | PT +53 pplargest gap |
| Corporate Tax | 18.5% | 30.5% | PT +12 pp |
| VAT | 0% | 23% | PT +23 pp |
| Capital Gains Tax | 0% | 28% | PT +28 pp |
| Crypto Tax | 0% | 28% | PT +28 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 |
| Portugal | 53% | Source: OECD Tax Database — Top statutory personal income tax rates · as of 2025-01-01 |
| Difference | −53 pp | Portugal higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Portugal | 30.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −12 pp | Portugal higher |
Portugal has a corporate tax rate of 30.5%, 12pp above Brunei's 18.5%. The 201-country average is 22.6%: Brunei sits below it, Portugal sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22 |
| Portugal | 23% | Source: PWC Worldwide Tax Summaries — Portugal (Corporate, Other taxes) · as of 2026-07-24 |
| Difference | −23 pp | Portugal higher |
Portugal has a VAT rate of 23%, 23pp above Brunei's 0%. The 181-country average is 15%: Brunei sits below it, Portugal 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 |
| Portugal | 28% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Income determination) · as of 2026-07-24 |
| Difference | −28 pp | Portugal higher |
Portugal has a capital gains tax rate of 28%, 28pp above Brunei's 0%. The 175-country average is 10.3%: Brunei sits below it, Portugal sits above it.
Crypto Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22 |
| Portugal | 28% | Source: Autoridade Tributária e Aduaneira — Criptoativos: Conceito fiscal e tributação · as of 2026-06-25 |
| Difference | −28 pp | Portugal higher |
Portugal has a crypto tax rate of 28%, 28pp above Brunei's 0%. The 88-country average is 13%: Brunei sits below it, Portugal 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 |
| Portugal | 0% | Source: PWC Worldwide Tax Summaries — Portugal (Individual, Other taxes) · as of 2026-01-05 |
| Difference | 0 pp | displayed rates match |
Brunei and Portugal share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.