BN · AsiaSG · Asia

Brunei vs Singapore: tax rates compared

Between the two, Singapore's income tax rate (24%) tops Brunei's (0%) by 24pp. 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

0102030405060Income0%24%Corporate17%18.5%VAT0%9%Capital Gains0%Crypto0%Wealth Tax0%
six shared taxes, side by side
Tax BN SGDifference
Income Tax0%24%SG +24 pplargest gap
Corporate Tax18.5%17%BN +1.5 pp
VAT0%9%SG +9 pp
Capital Gains Tax0%0%match
Crypto Tax0%0%match
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
Singapore24%Source: Inland Revenue Authority of Singapore (IRAS) — Individual Income Tax rates · as of 2026-04-27
Difference−24 ppSingapore higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Brunei18.5%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Singapore17%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+1.5 ppBrunei higher

Between the two, Brunei's corporate tax rate (18.5%) tops Singapore's (17%) by 1.5pp. The 201-country average is 22.6%: both sit below it.

VAT

VAT, side by side
CountryRateSource
Brunei0%Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22
Singapore9%Source: PWC Worldwide Tax Summaries — Singapore (Corporate, Other taxes) · as of 2026-07-02
Difference−9 ppSingapore higher

Between the two, Singapore's VAT rate (9%) tops Brunei's (0%) by 9pp. The 181-country average is 15%: both sit below 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
Singapore0%Source: PWC Worldwide Tax Summaries — Singapore (Individual, Other taxes) · as of 2026-07-02
Difference0 ppdisplayed rates match

There's no gap here — Brunei and Singapore both post a capital gains tax rate of 0%. The 175-country average is 10.3%: both sit below it.

Crypto Tax

Crypto Tax, side by side
CountryRateSource
Brunei0%Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22
Singapore0%Source: IRAS e-Tax Guide — Income Tax Treatment of Digital Tokens · as of 2026-01-30
Difference0 ppdisplayed rates match

There's no gap here — Brunei and Singapore both post a crypto tax rate of 0%. The 88-country average is 13%: 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
Singapore0%Source: PWC Worldwide Tax Summaries — Singapore (Individual, Other taxes) · as of 2026-07-02
Difference0 ppdisplayed rates match

There's no gap here — Brunei and Singapore both post a wealth tax rate of 0%. The 193-country average is 0.1%: both sit below it.