Brunei or Marshall Islands: which taxes less?

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

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

Tax Brunei Marshall Islands Gap
Corporate income tax headline rate 18.5% 3% +15.5 points
Personal income tax top bracket 0% 0% to 12% −12.0 points
VAT standard rate 0% 4% −4.0 points

Detailed schedules

Corporate income tax

Brunei

n/a

Marshall Islands

Revenue over $10,000 USD base: revenue 3%
Revenue up to $10,000 USD 0.8%
Non-resident companies on Marshallese-source income 10%
See the Brunei page See the Marshall Islands page