Brunei
8.5/10
15th of 217
Both tax systems side by side, headline rates and the gap between them.
Level pegging: Brunei and Guernsey weigh about the same on the taxpayer.
| Tax | Brunei | Guernsey | Gap |
|---|---|---|---|
| Corporate income tax headline rate | 18.5% | 0% | +18.5 points |
| Personal income tax top bracket | 0% | 0% to 20% | −20.0 points |
| VAT standard rate | 0% | 0% | Same rate |