Brunei or Kuwait: which taxes less?

Both tax systems side by side, headline rates and the gap between them.

Level pegging: Brunei and Kuwait weigh about the same on the taxpayer.

Tax Brunei Kuwait Gap
Corporate income tax headline rate 18.5% 15% +3.5 points
Personal income tax top bracket 0% 0% Same rate
VAT standard rate 0% 5% −5.0 points

Detailed schedules

Corporate income tax

Brunei

n/a

Kuwait

Foreign-owned companies on foreign profit share 15%
Gulf companies 1% zakat and specific contributions 0%
Multinational groups revenue over €750 M, from 2025 15%
See the Brunei page See the Kuwait page