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Brunei vs Timor-Leste: tax rates compared

Between the two, Timor-Leste's income tax rate (10%) tops Brunei's (0%) by 10pp. The 200-country average is 28%: both sit below it.

Verified data covers four of the six tracked tax types for both countries; every rate below is cited to its source and dated.

At a glance

0102030405060Income0%10%Corporate10%18.5%Capital Gains0%10%Wealth Tax0%
four shared taxes, side by side
Tax BN TLDifference
Income Tax0%10%TL +10 pplargest gap
Corporate Tax18.5%10%BN +8.5 pp
Capital Gains Tax0%10%TL +10 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
Timor-Leste10%Source: PWC Worldwide Tax Summaries — Timor-Leste (Individual, Taxes on personal income) · as of 2026-03-05
Difference−10 ppTimor-Leste higher

Corporate Tax

Corporate Tax, side by side
CountryRateSource
Brunei18.5%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Timor-Leste10%Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01
Difference+8.5 ppBrunei higher

Between the two, Brunei's corporate tax rate (18.5%) tops Timor-Leste's (10%) by 8.5pp. The 201-country average is 22.6%: 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
Timor-Leste10%Source: PWC Worldwide Tax Summaries — Timor-Leste (Individual, Taxes on personal income) · as of 2026-03-05
Difference−10 ppTimor-Leste higher

Between the two, Timor-Leste's capital gains tax rate (10%) tops Brunei's (0%) by 10pp. 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
Timor-Leste0%Source: PWC Worldwide Tax Summaries — Timor-Leste (Individual, Other taxes) · as of 2026-03-05
Difference0 ppdisplayed rates match

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

Not covered for both countries yet: VAT, Crypto Tax.