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Brunei vs Uganda: tax rates compared
Uganda's income tax rate is 40pp higher than Brunei's (40% vs 0%). The 200-country average is 28%: Brunei sits below it, Uganda sits above it.
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 | UG | Difference |
|---|---|---|---|
| Income Tax | 0% | 40% | UG +40 pplargest gap |
| Corporate Tax | 18.5% | 30% | UG +11.5 pp |
| VAT | 0% | 18% | UG +18 pp |
| Capital Gains Tax | 0% | 0% | match |
| 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 |
| Uganda | 40% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Taxes on personal income) · as of 2026-01-12 |
| Difference | −40 pp | Uganda higher |
Corporate Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 18.5% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Uganda | 30% | Source: Tax Foundation — Worldwide Corporate Tax Rates · as of 2025-01-01 |
| Difference | −11.5 pp | Uganda higher |
Uganda's corporate tax rate is 11.5pp higher than Brunei's (30% vs 18.5%). The 201-country average is 22.6%: Brunei sits below it, Uganda sits above it.
VAT
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Corporate, Other taxes) · as of 2026-01-22 |
| Uganda | 18% | Source: PWC Worldwide Tax Summaries — Uganda (Corporate, Other taxes) · as of 2026-01-12 |
| Difference | −18 pp | Uganda higher |
Uganda's VAT rate is 18pp higher than Brunei's (18% vs 0%). The 181-country average is 15%: Brunei sits below it, Uganda sits above it.
Capital Gains Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Individual, Income determination) · as of 2026-01-22 |
| Uganda | 0% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Income determination) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
Brunei's capital gains tax rate is identical to Uganda's — both sit at 0%. The 175-country average is 10.3%: both sit below it.
Wealth Tax
| Country | Rate | Source |
|---|---|---|
| Brunei | 0% | Source: PWC Worldwide Tax Summaries — Brunei Darussalam (Net wealth/worth tax rates) · as of 2026-01-22 |
| Uganda | 0% | Source: PWC Worldwide Tax Summaries — Uganda (Individual, Other taxes) · as of 2026-01-12 |
| Difference | 0 pp | displayed rates match |
Brunei's wealth tax rate is identical to Uganda's — both sit at 0%. The 193-country average is 0.1%: both sit below it.
Not covered for both countries yet: Crypto Tax.