BN · AsiaTO · Oceania
Brunei vs Tonga: tax rates compared
Tonga's income tax rate is 25pp higher than Brunei's (25% vs 0%). The 200-country average is 28%: both sit below it. Brunei's figure is dated 2026-01-22 and Tonga's 2021-07-01, so the two rates come from different data vintages.
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
| Tax | BN | TO | Difference |
|---|---|---|---|
| Income Tax | 0% | 25% | TO +25 pplargest gap |
| Corporate Tax | 18.5% | 25% | TO +6.5 pp |
| VAT | 0% | 15% | TO +15 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 |
| Tonga | 25% | Source: Ministry of Revenue & Customs, Government of Tonga — Individual Employee · as of 2021-07-01 |
| Difference | −25 pp | Tonga higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Tonga | 25% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −6.5 pp | Tonga higher |
Tonga's corporate tax rate is 6.5pp higher than Brunei's (25% vs 18.5%). The 201-country average is 22.6%: Brunei sits below it, Tonga sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22 |
| Tonga | 15% | Source: Consumption Tax Act (CAP 26.02, 2016 Revised Edition), Kingdom of Tonga · as of 2010-11-24 |
| Difference | −15 pp | Tonga higher |
Tonga's VAT rate is 15pp higher than Brunei's (15% vs 0%). The 181-country average is 15%: Brunei sits below it, Tonga matches the world average. Brunei's figure is dated 2026-01-22 and Tonga's 2010-11-24, 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 |
| Tonga | 0% | Source: Tonga Ministry of Revenue & Customs — Tax Legislations (official index) · as of 2026-07-18 |
| Difference | 0 pp | displayed rates match |
Brunei's wealth tax rate is identical to Tonga's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Capital Gains Tax, Crypto Tax.