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Brunei vs Romania: tax rates compared

Romania has an income tax rate of 10%, 10pp above Brunei's 0%. The 200-country average is 28%: both sit below it.

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

six shared taxes, side by side
Tax	BN	RO	Difference
Income Tax	0%	10%	RO +10 pp
Corporate Tax	18.5%	16%	BN +2.5 pp
VAT	0%	21%	RO +21 pplargest gap
Capital Gains Tax	0%	3%	RO +3 pp
Crypto Tax	0%	16%	RO +16 pp
Wealth Tax	0%	0%	match

Income Tax, side by side
Country	Rate	Source
Brunei	0%	Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Taxes on personal income) · as of 2026-01-22
Romania	10%	Source: PWC Worldwide Tax Summaries — Romania (Individual, Taxes on personal income) · as of 2026-03-30
Difference	−10 pp	Romania higher

Corporate Tax, side by side
Country	Rate	Source
Brunei	18.5%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Romania	16%	Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference	+2.5 pp	Brunei higher

Brunei has a corporate tax rate of 18.5%, 2.5pp above Romania's 16%. The 201-country average is 22.6%: both sit below it.

VAT, side by side
Country	Rate	Source
Brunei	0%	Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22
Romania	21%	Source: PWC Worldwide Tax Summaries — Romania (Corporate, Significant developments) · as of 2026-03-30
Difference	−21 pp	Romania higher

Romania has a VAT rate of 21%, 21pp above Brunei's 0%. The 181-country average is 15%: Brunei sits below it, Romania sits above it.

Capital Gains Tax, side by side
Country	Rate	Source
Brunei	0%	Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22
Romania	3%	Source: PWC Worldwide Tax Summaries — Romania (Individual, Income determination) · as of 2026-03-30
Difference	−3 pp	Romania higher

Romania has a capital gains tax rate of 3%, 3pp above Brunei's 0%. The 175-country average is 10.3%: both sit below it.

Crypto Tax, side by side
Country	Rate	Source
Brunei	0%	Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22
Romania	16%	Source: Portal Legislativ (Monitorul Oficial) — Legea nr. 239/2025, amending the Fiscal Code · as of 2026-01-01
Difference	−16 pp	Romania higher

Romania has a crypto tax rate of 16%, 16pp above Brunei's 0%. The 88-country average is 13%: Brunei sits below it, Romania sits above it.

Wealth Tax, side by side
Country	Rate	Source
Brunei	0%	Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Net wealth/worth tax rates) · as of 2026-01-22
Romania	0%	Source: PWC Worldwide Tax Summaries — Romania (Individual, Other taxes) · as of 2026-03-30
Difference	0 pp	displayed rates match

Brunei and Romania share the same wealth tax rate: 0%. The 193-country average is 0.1%: both sit below it.