BN · AsiaCG · Africa
Brunei vs Republic of the Congo: tax rates compared
Republic of the Congo's income tax rate is 40pp higher than Brunei's (40% vs 0%). The 200-country average is 28%: Brunei sits below it, Republic of the Congo sits above it. Brunei's figure is dated 2026-01-22 and Republic of the Congo's 2025-12-10, so the two rates come from different data vintages.
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 | CG | Difference |
|---|---|---|---|
| Income Tax | 0% | 40% | CG +40 pplargest gap |
| Corporate Tax | 18.5% | 28% | CG +9.5 pp |
| VAT | 0% | 18.9% | CG +18.9 pp |
| Capital Gains Tax | 0% | 40% | CG +40 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 |
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| Difference | −40 pp | Republic of the Congo higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Republic of the Congo | 28% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −9.5 pp | Republic of the Congo higher |
Republic of the Congo'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, Republic of the Congo sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22 |
| Republic of the Congo | 18.9% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Corporate, Other taxes) · as of 2025-12-10 |
| Difference | −18.9 pp | Republic of the Congo higher |
Republic of the Congo's VAT rate is 18.9pp higher than Brunei's (18.9% vs 0%). The 181-country average is 15%: Brunei sits below it, Republic of the Congo sits above it. Brunei's figure is dated 2026-01-22 and Republic of the Congo's 2025-12-10, so the two rates come from different data vintages.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22 |
| Republic of the Congo | 40% | Source: PWC Worldwide Tax Summaries — Congo, Republic of (Individual, Taxes on personal income) · as of 2025-12-10 |
| Difference | −40 pp | Republic of the Congo higher |
Republic of the Congo's capital gains tax rate is 40pp higher than Brunei's (40% vs 0%). The 175-country average is 10.3%: Brunei sits below it, Republic of the Congo sits above it. Brunei's figure is dated 2026-01-22 and Republic of the Congo's 2025-12-10, so the two rates come from different data vintages.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Net wealth/worth tax rates) · as of 2026-01-22 |
| Republic of the Congo | 0% | Source: PWC Worldwide Tax Summaries — Net wealth/worth tax rates (quick chart) · as of 2025-12-10 |
| Difference | 0 pp | displayed rates match |
Brunei's wealth tax rate is identical to Republic of the Congo's — both sit at 0%. The 193-country average is 0.1%: both sit below it. Brunei's figure is dated 2026-01-22 and Republic of the Congo's 2025-12-10, so the two rates come from different data vintages.
Not covered for both countries yet: Crypto Tax.